1

INDEX
Sr Name of Book Chepter Subject Page no.
No.
1. CSR Volume I Part I Chepter 1 Extent of Applicantion 1
2. -do- Chepter 2 Definitions 2
3 -do- Chepter 3 General Conditions of Service 4
4. -do- Chepter 5 Allowances House Rent allowance, 6
honorarium –fee
6. -do- Chepter 7 Suspensio,dismission, Removal 7
Resignation
7 -do- Chepter 8 leave 9
8 -do- Chepter 9 Joining Time 12
9 -do- Chepter 12 Maintenance of Service books 13
10 CSR Volume I Part II Appendix 12 Authorities competent to sanction 14
leave
11 -do- Appendix 17 Casual leave 14
12 -do- Appendix 22 Pre-mature retirement rules 15
13. -do- Appendix 23 Conduct rules 15
14 Punishment and Appeal Punishment and appeal rules 1970 17
rules 1970
15 CSR Volume III Chepter 2 Travelling allowance rules 19
16 CSR Volume II Chepter 2 to 9 Pensions 23
17 CSR Volume II Chepter 13 GPF Rules 27
18 Budget manual Rules relating to Budget 29
19 PFR Volume I Chpeter 2-19 Financial rules 31
20 PFR Volume II Appendix 2 Inter Departmanal transations 35
21 An introduction to Chepter 1-6 General Chepter 36
Indian Audit and
Accounts
22 Punjab Treasury Rules yikBk o{bi 40
23 Accounts Code Volume 43
I
 2

CSR Volume I Part I Chapter 1/ ;hHn?;HnkoH tkbhnw^1 gkoN ^1 gfjbk u?gNo

Sr. Rule Brief gzikph ftu
ftu ;zy/g
No.
1. 1.1 Punjab CSR Rules have been issued by Hon' gzikp f;tb ;/tk o{bi gzikp d/ rtoBo tb'A
able Governor of Punjab under Article 309 ikoh ehs/ rJ/ ns/ fJj o{b 1H4H1953 s'A bkr{
(Proviso) of Constitution of India and ehs/ rJ/. fJj o{b Gkosh ;zftXkB d/
applicable w.e.f.1.4.53 nkoNheb 309 d/ gqt ' hi' sfjs ikoh ehs/ rJ/.
2 1.2 Punjab CSR Rules are applicable to gzikp f;tb ;/ktktK o{bi gzikp d/ ;ko/ ro[Zg
employees of State Services Group A,B,C ,D J/,ph,;h,vh eowukohnK s/ bkr{ jB ns/
and special holder of posts. ;g/;ab n;kwh s/ br/ eowukohnK s/ th bkr{
jB.
3 1.2 As per proviso to rule 1.2 Part I and GPF fwsh 1H1H2004 Bz[ iK fJ; s'A pknd Gosh
Proviso rules in CSR Volume II are not applicable to w[bkiwK s/ ;hHn?;HnkoH tkbhnw^2 d/ g?B;aB
employees appointed on or after 1.1.2004 ns/ ihHghHczv o{b bkr{ BjhA jB. T[BK s/ BthA
g?B;aB ;ehw bkr{ j?.
1.2 CSR Rules are also applicable to Temporary gzikp f;tb ;/tktK o{bi N?Ago/oh eowukohnK
Note 1 employees. s/ th bkr{ jB. B'N 1 o{b 1H2
4. Note As per note 2 to 4 of rule 1.2 CSR Rules are gzikp f;tb ;/tktK o{bi gzikp ftXkB ;Gk,
rule 1.2 applicable on employees of Punjab Vidhan gzikp s/ jfonkDk jkJh e'oN ns/ gzikp b'e
Sabha , Punjab and Haryana High Court and ;/tk efw;aB s/ th bkr{ jB. B'N 2,3,4.
Punjab Public Service Commission.
5 1.2 Punjab CSR Rules are also applicable to i/eo gzikp d/ eowukoh Bz{ N?Ago/oh s"o s/ fe;/
note employee who deputed to corporation boards j'o ;oeko ftu iK Gkos ;oeko ftu iK fe;/
or other Government temporarily. ekog'o/;B p'ov ftu v?g{N; / aB s/ G/fink iKdk
j? sK th T[; s/ f;tb ;/tktk o{bi bkr{
ofjDr/. o{b 1H2(2)
6 1.4 Punjab CSR Rules are not applicable to gzikp f;tb ;/tktK o{bi ezNo?eNo s/ bZr/
employees on contract basis eowukoh iK fiBQK dhnK ;/tktK fJZe wjhB/ iK
T[; s'A xZN ;w/A d/ B'fN; as/ ysw ehshnK ik
;edhnK j'D T[BK s/ bkr{ BjhA jB.
7. 1.7 Leave is regulated by rules enforce when the S[ZNh d/ wkwb/ ftu o{b T[jh bkr{ j'Dr/ fijV/
leave is being granted. S[ZNh wzi{o eoB ;w/A jB.
8 1.7 TA is regulated by rules enforce when the NhHJ/H d/ wkwb/ ftu o{b T[jh bkr{ j'Dr/ fijV/
journey was undertaken N{o s/ ikD ;wA jB.
9 1.7 Pension is regulated by rules enforce at the g?B;aB d/ wkwb/ ftu o{b T[jh bkr{ j'Dr/ fijV/
time of retirement. foNkfJow?AN ;w/A jB.
10 1.7 Pay is regulated by rules enforce when the sBykj d/ wkwb/ ftu fijV/ ;w/A dh sBykj j/
pay is earned. T[j o{b bkr{ j'Dr/.
11 1.8 Only Finance department is competent to gzikp dk ftZs ftGkr jh fe;/ fB:w ftu Bowh
change, relax or interpret CSR Rules ftnkfynk eoB iK o{b ftu pdbkn eoB dk
nfXeko oydk j?.
12 1.8 No communication to Finance department by i/eo fe;/ fB:w dh ftnkfynk bJh, pdbkn
lower authority except Administrative bJh iK Bowh dh b'V j't/ sK gqpzXeh ftGkr
Department. okjha ftZs ftGkr Bkb gZso fttjko ehsk ik
;edk j?.
 3
Chapter 2
Sr. Rule Brief
No.
1. 2.5 Date of retirement, death shall be treated as
last working day. Date of pre-mature
retirement will be treated as last non working
day.
2. Note 1 Date of birth entered in service book on the
rule 2.5 basis of record produced by the employee
can not be changed except in case of clerical
Error not later than 2 years.
3 Note 2 Date of birth if not know will be presumed as
rule 2.5 1st July if only year of birth known and 16th
of the month if year and month known. If age
is know the date of birth will be presumed by
deducting the number of years of age.
4 2.16 Definition of duty. – As per schedule in this
chapter at page 16-19 compulsory waiting
period after return from leave, time taken for
Obligatory / optional department exam etc
will be treated as duty.
5 2.18 Distinguish between Fee and Homeroom
and
2.30
6 2.25 Head of Department means authority shown
in column 5 of Appendix C Budget Manual
7. 2.26 Head of Office means To whom the
Administrative Department declared as DDO
under rule 2.16 of Punjab Budget manual.
8 2.30 Honorarium means a recurring or non-
recurring payment granted to a Government
employee from the Consolidated Fund of
India/State
2.44 Definition of Pay sBykj s'A Gkt p/f;e sBykj I' n;kwh s/ ezw eod/
2.49 Distinguish between Probationer and On
probation.
2.52 Special pay means an addition, of the nature
of pay, to the emoluments of a post or of
Government employees in lieu of arduous
eowukoh Bz{ fi; fdB foNkfJo ehsk iKdk j?,
B"eoh ftu'A jNkfJnk iKdk j? iK fi; fdB T[; dh
w's j[zdh j? T[j fdB T[; dk nkyoh fvT{Nh dk fdB
j[zdk j? gqzs{;t? fJZSe foNkfJow?AN iK ;wK g[ope
foNkfJow?AN dk fdB BkB fvT{Nh j[zdk j/?.
Gosh j'D ;w/A eowukoh nkgDh iBw fwsh ;p{s
;fjs g/;a eo/rk ns/ T[; dh ;/tk gZsoh ftu
fJzdoki ehsk ikt/rk. fJZe tko iBwq fwsh dk
fJzdoki eoB T[gozs i/eo eb?oheb rbsh ekoB,
;oeko dh wzi{oh Bkb mhe ehsk ik ;edk j?.
Gosh ;w/A i/eo ;jh iBw fwsh dh ikDekoh BK j't/
gqzs{ iBw ;kb dk gsk j't/ sK 1 i[bkJh ns/ i/eo
wjhB/$;kb dk gsk j't/ sK T[; wjhB/ dh 15 skohy
iBw fwsh wzBh ikt/rh. i/eo f;oc T[wo dk gsk
j? sK T[; dh T[wo d/ fj;kp Bkb iBw fwsh fwEh
ikt/rh.
fvT{Nh s'A Gkt eowukoh id'A nkgDh fvT[Nh s/ j[zdk
j? iK i/eo goyekb ;wk iK ngq?fNz; s'A pknd
o?r{bo fB:[esh j't/ sK fJj ;wK th fvT[Nh wzfBnk
iKdk j?. pdbh j'D s/ fwbD tkbk jkiaoh ;wK th
fvT{Nh wzfBnk iKdk j? iK fco u?gNo 2 d/ nyho s/
;a?fvT{b ftu do;kJ/ jkbks ftu th fvT{Nh wzfBnk
iKdk j?.
;g?;ab ezw eoB s/ i/eo ;oeko tb'A e'Jh T[ios
fdZsh iKdh j? sK T[; Bz{ wkB GZsk fejk iKdk j? ns/
i/eo gqkJht/N ezw eoe/ T[ios fwbdh j? sK T[; Bz{
ch; fejk iKdk j?.
ftGkr d/ w[yh T[j jB fiBK dh fb;N ng?fve; ;h
d/ ekbw 5 gzikp piN w/?B[nb ftu doi j/?.
dcso dk w[yh T[j j[zdk j? fi; Bz[{ ;oeko tb' o{b
2H16 gzikp piZN w/B[nb nB[;ko vhHvhHU pDkfJnk
frnk j't/.
i/eo fe;/ yk; fe;w dk ezw eoB pdb/ ;oeko
tb'A oew fdZsh iKdh j/ sK T[j wB GZsk j[zdk j?.
j'J/ ;e/b ftu fwbdh j? iK fco ;oeko fe;/ th
soK dh j'o sBykj d/ ;edh j? fit/ vkeNoK Bz{
n?BHghHJ/H fdZsk iKdk j?.
f;ZXh Gosh okjhA fB:[es eowukoh Bz{ goy ekb
;w/A d"okB Probationer fejk iKdk j? ns/ i/eo fe;/
T[u/oh n;kwh s/ soZeh fdZsh iKdh j? sK T[; ;w/A
On probation.fejk iKdk j?.
fi; eowukoh dh fvT{Nh n"yh j[zdh j? sK T[; Bz{
;g//?;ab sBykj fdZsh iKdh j?.
 4

nature of duties.
. 2.60 Time scale means pay which, subject to any NkJhw ;e/b s'A Gkt fijV/ ;e/b xZN' xZN sBykj s'A
conditions prescribed in these rules, rises by ;a[o{ j' e/ ;kbkBk soZehnK ojh nkyoh sBykj s/
periodical increments from a minimum to a gj[zud/ jB.
maximum
2.60 Time scales are said to be identical if the id'A fe;/ d' n;kwhnk dk w[Ybk ns/ nyhobk ;e/b
(b) minimum, the maximum, the period of pokpo j't/ ns/ ;kbkBk soZeh th pokpo j't/ sK
increment and the rate of increment of time- T[; e/; ftu n;kwhnK dk ;e/b pokpo fejk iKdk
scales are identical j?.
2.60 A post is said to be on the same time-scale as id' n;kwhnK dk ;e/b pokpo j't/ ns/ T[BQK dh
( c) another post on a time-scale if the two time- fvT{Nh bZrGZr pokpo j't/ ns/ fJZe e/vo j't/ sK
scales are identical and the posts fall within a T[j n;kwh same time-scale dh j[zdh j?.
cadre, or a class in a cadre, such cadre or
class having been created in order to fill all
posts involving duties of approximately the
same character or degree of responsibility in
a service or establishment or group of
establishments

Chepter 3 CSR Volume I Part I General Condition of Service

1 3.1 No person may be appointed in Government ;oekoh B"eoh ftu brD s'A gfjbK w?vheb
service without medical fitness fcNB?; ;oNhche/N iao{oh j?.
2. 3.2 Competent authority can exempt any person or ;woE nfXekoh fe;/ th e?Nkroh Bz{ iK fe;/
class from Production of Medical Fitness pzd/ Bz{ w/vheb fcNB?; s'A S'N fdZsh ik ;edh
Certificate. j?.
3. note In case a person declared medically unfit i/eo fe;/ Bz{ w/vheb nfXekoh tb'A w?vheb
rule competent authority can no exempt from s"o s/ n:'r mfjokfJnk frnk j't/ sK T[; e/;
3.2 production of Medical Fitness Certificate ftu ;woE nfXekoh tb'A w?vheb fcNB?; s'A
S'ZN Bjha fdZsh ik ;edh .
4. 3.3 General exemptions of Medical Fitness w?vheb ;oNhche/N s'A e[ZM e/;K ftu S'N fdZsh
Certificate. rJh j?. fit/ jkJh efw;aBo nkc fJzvhnK
In case appointment by High Commissioner of okjha fB:[esh, Ekw;B ekbi o{Veh s'a fvroh
India, Passed Engineering from Thomason , N?Ago/oh fB:{esh 6 wjhB/ s'a xZN ;w/A bJh,
College, Roorkee, Appointment temporary for
fe;/ d{;o/ ftGkr ftu pdbh, foNkfJow/AN s'A
less than 6 months, Transfer to another
department, Re-employed after retirement, Ex- s[ozs pknd w[V fB:[esh, c"I ftu'A Bekok j'D
Serviceman unfit for military service but s/ i/eo f;tb ;oft; bJh fcN j'D .
declared fit for civil post.
3.3 Medical Certificate is required incase i/eo e'Jh non qualified service s'A ;[ghohno
Note appointment to superior Government Service ;/tk ftu u[fDnk iKdk j? sk w/vheb fcNB?;
from non qualified service. b?Dk gt/rk. fJ;/ soK fJZe n;kwh s'A n;shck
Medical Certificate is also required in case of
d/ id'A d{;oh n;kwh s/ jkiao j'Dk j't/ sK th
new appointment after resignation from previous
d[pkok w/vheb fcNB?; b?Dk gt/rk. gqzs{ i/eo
service. However in case resignation is with
proper permission medical certificate is not n;shck ;woE nfXekoh dh gqtkBrh Bkb :"r
required. gqDkbh okjhA fB:[esh ekoB fdZs/ rJ/ n;shc/
Bkb d[pkok fcNB?; dh iao{os BjhA j?.
5. 3.4 Medical Fitness Certificate will be issued by 1H ro[Zg J/,ph d/ e/;K ftu w?vheb p'ov tb'A
 5
Medical Board in case of Group A and B . In
case of Group C medical fitness can be issued by
Civil Surgeon, Assistant Civil Surgeon. In case
of Group D Medical Officer is competent.
6. 3.5A Appointment Authority can direct any employee
to appear medical Board to check is fitness for
further service.
7. 3.10 Whole time the Government employee is at the
disposal of Government.
8. 3.12 Lien : A permanent Employee appointed to
(1) another post his Lien will be protected till he
completes his probation on the new post and
there after option will be given within 6 months
either to revert is parent post or not.
9 3.12 In case of temporary employee appointed to
(2) another post his lien will be protected for 2 years
on the temporary post.
10 3.25 Employee cannot remain absent on all type of
leave beyond 3* years at one time.
* i/eo e'Jh eowukoh 3 ;kb s'A tZX ;w/A bJh
Rule amended vide No. G.S.R. 45/Const./Art.
309 and 187/Amd.(8)/2019 dated 26.11.2019
11 3.26 Group A,B,C employees will retire on attaining
the age of 58 years and Group D at 60 Years of
age. All employee will retire on the last working
day of the month except those whose date of
birth fall on Fist of the month. In his case he will
retire on the last day of previous month.
12 3.27 Handicapped and Blind employee will retire at
the age of 60 Years.
fcNB?; fdZsk ikt/rk. chw/b d/ e/; ftu
w?vheb p'ov ftu fJZe b/vh vkeNo dk j'Dk
iao{oh j?.
2H j'w rkov d/ e/;K ftu ro[Zg J/ ns/ ph d/
e/;K ftu iK pkeh e/;K ftu ro[Zg ;h dk
w/vheb fcNB?; f;tb ;oiB,;jkfJe f;tb
;oiB gZXo s/ fdZsk ikt/rk.
3H chw/b ro[Zg ;h eowukoB fe;/ th gqkJht/N
fJ;soh vkeNo I' ro?iJ { /;aB fvroh oydh j't/
w/vheb fcNB?; d/ ;edh j?.
4H doik 4 d/ e/; ftu e'Jh th w?vheb nc;o
fcNB?; d/ ;edk j?.
fB:[esh nfXekoh fe;/ ;w/A th eowukoh Bz{
w?vheb p'ov e'b T[; dk w?vheb u?e eotkD
bJh G/I ;edk j?.
eowukoh ;oeko dk 24 xZN/ dk B"eo j? ns/
T[; Bz{ i/eo dcsoh ;w/A s'A pknd iK S[ZNh tkb/
fdB dcso p[[bkfJnk iKdk j? sK e'Jh tkX{ GZs/
dh wzr BjhA eo ;edk .
gowkB?AN eowukoh i/eo fe;/ j'o ftGkr ftu
iK fe;/ j'o n;kwh s/ iKdk j? sK T[; dk
g[okBh n;kwh s/ bhnB T[Bh d/o sZe pfDnk
oj/rk fizBh d/o sZe T[j BthA n;kwh s/ goy
ekb ;w/A ftu j?. goy ekb ;wK ;cbsk
g[{ope g{ok j'D s'A 6 wjhB/ d' nzdo nzdo
nkg;aB d/Dh j't/rh fe g[okBh n;kwh s/ tkg;
nkT[Dk j? iK BthA n;kwh s/ gZek j'Dk j?.
N?Ago/oh eowukoh i/eo fe;/ j'o ftGkr ftu
iK fe;/ j'o n;kwh s/ iKdk j? sK T[; dk
g[okBh n;kwh s/ 2 ;kb sZe bhnB pfDnk
oj/rk .
;ko/ fe;w dhnK S[ZNhnK fwbk e/ e'Jh th
eowukoh 3 ;kb s'A tZX S[N Z h Bjha b? ;e/rk.
r/?o jkiao ofjzdk j? sK T[; Bz{ ;ik s/ nghb
o{bi 1970 sfjs ekotkJh eoe/ T[; dhnK
;/tktK ysw ehshnK ikD.
ro[Zg J?,ph,;h eowukoh 58 ;kb ns/ ro[Zg vh
eowukoh 60 ;kb s' foNkfJo ehs/ ikDr/.
fijV/ wjhB/ iBw fwsh j't/rh T[; wjhB/ d/
nyhob/ fdB foNkfJo j'Dr/. gqzs{ fijV/ e/;K
ftu iBw fwsh wjhB/ dh 1 skohy j't/rh T[BK
e/;K ftu iBw s'A gfjb/ wjhB/ dh nkyoh fwsh
Bz{ foNkfJow?AN j't/rh
j?vhe?gv eowukoh 60 ;kb dh T[wo s/
foNkfJo j'Dr/.
 6

Chepter 5
1 5.2 Compensatory allowances admissible if i/eo ngbkJh ehsh rJh S[ZNh $ iK S[ZNh ftu ehsk frnk tkXk
original leave does not exceed 180 days fwbk e/ e[b S[ZNh 180 fdB s'a xZN j? sK GZfsnK dk jZe S[ZNh
d"okB pfDnk oj/rk. gqzs{ i/eo n;b S[ZNh iK tkXk ehs/ ikD
Bkb S[ZNh 180 fdB s'A tZXdh j't/ sK GZfsnK dk jZe s[ozs ysw
j' ikt/rk.
2. 5.3 In the cases of serious illness of TB NhHphHe?;o iK j'o rzGho fpwkoh d/ e/; ftu iK fco
Cancer or other serious ailment or similar eowukoh tb' S[ZNh d"okB T;/ ;N/;aB s/ mfjo oZyh j't/
allowances are admissible on the station fi; ;fjo d/ GZS/ b? fojk j? iK T[; d/ pokpo d/ ;fjo
where residence during leave the ftu ofj fojk j't/ sK GZs/ 240 fdB sZe pD/ ofjDr/ .
compensatory allowance admissible upto
240 days
3. 5.5 House rent allowances is admissible with eowukoh nkgDh fvT[Nh s'A 25 feb'whNo d/ x/o/ ftu
reference to the place of posting. ofje/ wekB feokfJnk GZsk nkgDh fvT{Nh tkb/ ;N/;aB dk
Employee can reside with 25 KM's from b?Adk oj/rk.;woE nfXekoh dh wzio { h Bkb 25 feb'whNo
the place of posting and draw HRA d/ x/o/ s'A pkjo ofj e/ th wekB feokfJnk GZsk fdZsk ik
;edk j?.
4 5.29( Rent of Government Accommodation will ;oekoh wekB dk feokfJnk 5# iK ;N/Avov o?AN I' th
b) (i) be 5% of emoluments or Standard rent oew xZn pDdh j't/rh T[j t;{bD :'r j't/rk.
whichever is less.
5. 5.33 Emoluments for the purpose of 5.29(b) wekB feokfJnk GZsk 5# sBykj ns/ j'o fe;/ fe;w dh
mean Pay+Any fees+pension. In case of ch; iK g?B;aB fwbk e/ e?be{b/N ehsk ikt/rk. w[nsbh d/
suspended employee subsistence e/; ftu fdZs/ ikD tkb/ r[iko/ GZs/ s/ fbnk ikt/rk.
allowance. pjkbh dh ;{os ftu i/eo g{oh sBykj fwbdh j? sK pkeh
feokfJnk pekJ/ ftu'A t;Z{b ehsk ikt/rk.
6. 5.36 In case The employee is eligible for rent i/eo eowukoh $ nfXekoh w[cs ;oekoh wekB b?D d/
free accommodation not rent to be jZedko jB T[BK s'A feokJ/ dh foetoh BjhA ehsh ikt/rk.
recovered.
7 5.44 Any special facilities like tennis courts, i/eo ;oekoh wekB ftu tkX{ ;j{bsK fit/A coBhuo,
Garden, Fans or Furniture etc. Rent shall gZe/, rkovB iK N?fB; e'oN nkfd j'D sK T[; dk
be recovered separately for such services. feokfJnk tyo/ s"o s/ fbnk ikt/rk .
8 5.55 Procedure to sanction Honorarium i/eo fe;/ eowukoh tb'A ;oeko dk e'Jh yk; fe;w dk
ezw ehsk j't/ fi; ftu T[j fJBkw dk gkso pDdk j? sK
;oeko T[; BZ{ wkBGZsk (Honorarium ) d/ ;edh j?.
9 5.58 1/3 of fee earned during the year will be i/eo e'Jh eowukoh e'Jh gqkJht/N ezw eoe/ ch; b?Adk j?
rd

deposited to Government in case fee i/eo ch; wjhBk tko j? s/ 2500$^ ;kbkBk ns/ fJZe tko
exceeds 5000 in case of non recurring and bJh ch; 5000$^ ;kbkBk s'A tZX j't/ ns/ tZX ch; dk
2500 in case of recurring 1$3 fjZ;k ;oeko Bz{ iK eotkfJnk ikt/rk .
10 5.58 There is no need to share in case of any i/eo fe;/ eowukoh Bz{ fe;/ :{Bhto;Nh tb'A I" fe;/ j'o
Note fees received by a Government Employee pkvh tb'A e'Jh ch; g/go ;?No, nrikwhBo, fBrokB
10 from University or other body as paper nkfd ekoB ch; fdZsh rJh j't/ T[j ;aoeko Bz{ iwK
setter, examiner, Superintendent, eotkD dh b'V BjA .
invigilator etc
 7

SUSPENSION DISMISSAL REMOVAL RESIGNATION

CHEPTER 7 CIVIL SERVICE RULES VOLUME I PART I

1. 7.1 Pay and allowances will cease on the fi; fdB fe;/ eowukoh dhnK ;/tktK poyk;s ( Dismiss)
date of dismissal. ehshnK iKdhnK jB T[;/ fdB s'A jh T[; dh sBykj ns/ GZs/ pzd
j' iKd/ jB.
2 7.2 Suspension allowance during 6 six w[nsbh d''okB r[ikok GZsk w[nsh d/ gfjb/ 6 wjhB/ d"okB
months of suspension will be 50 % sBykjOro/v g/Onzsow okjsOvhHJ/H dk nZX fdZsk iKdk j? ns/
of Pay+DA and other allowance like pkeh GZs/ fit/ wekB feokfJnk GZsk$ g/Av{ GZsk iK fce; w?vheb
HRA, FMA,RA will be calculated on GZsk nkfd g[oh sBykj d/ nXko s/ fwbd/ jB. w'pkfJb GZsk iK
full pay. Mobile allowance and
;tkoh GZsk (Conveyance allowance) w[nsbh d"okB fwbD :'r
Conveyance allowance during
suspension not admissible BjhA j[zd/ .
3 7.2 If suspension exceeds 6 months i/eo w[nsbh 6 wjhB/ s'A tZX iKdh j? sK r[iko/ GZs/ ftu ;woE
without any fault on the employee nfXekoh tb'A tkXk ehsk ikDk j[zdk j? fJj oew gfjbK fwb oj/
under suspension the allowance can r[iko/ GZs/ d/ 50# sZe j' ;edh j? Gkt e[b sBykj dk 75 #
be increased upto 50 % of allowance. sZe tXkfJnk ik ;edk j?. fJj tkXk sK jh ehsk ikDk j? i/eo
drawn during first 6 months i.e.upto
6 wjhB/ s'A tZX w[nsbh ftu tkXk ftGkr tb'A ftGkrh ekotkJh
75% of Pay drawn before suspension
. Similarly in case the suspension ;w/A f;o g[oh Bjha j' ;eh. w[nsb eowukoh dk d/oh ftu e'Jh
delayed beyond 6 months due to e;{o BjhA.
fault on Employee under suspension i/eo w[nsbh d"okB eowukoh ftGkrh ekotkJh ftu ;fj;'r
the allowance can be reduced upto Bjha eodk fi; ekoB w[nsbh ;wk 6 wjhB/ s'A ;wK tZX iKdk j?
25% of Basic pay drawn before sK ;woE nfXekoh tb'A r[ikok GZsk 6 wjhB/ pknd xNkfJnk
suspension. th ik ;edk j?.gqzs{ fJj fJj oew gfjb/ r[iko/ GZs/ s'A 50# s'A
tZX BjhA xNkfJnk ik ;edk.
4. 7.3 If Dismissed Employee reinstated by i/eo fe;/ eowukoh dhnK ;/tktK ysw eo fdZshnK rJhnK j'D
the competent authority on account s/ eowukoh Bz{ T[u/oh nghb ;[DB tkb/ nfXekoh tb'A nghb
of appear the appellant authority will ;[DB s'A pknd T[; dh ;/tk pjkb eo fdZsh rJh j't/ ns/ i/eo
decided the pay and allowances T[; Bz{ g{oh soK p/e;{o wzfBnk iKdk j? sK fiBh d/o ;/tktK
admissible during the period of
ysw ojhnK iK w[nsbh nXhB fojk ;koh ;/tk fvT{Nh wzBh
dismissal etc. and decide the period
to be treated as duty or not during ikt/rh ns/ sBykj ns/ GZs/ g{o/ fwbD:'r j'Dr/.
that period. i/eo eowukoh Bz{ ;/tk ftu pjkb ehsk frnk j't/ gzzs{ T[; Bz{
g{oh soK p/e;{o BK wzfBnk frnk j't/ sK poyk;srh d/ ;w? dh
g{oh sBykj Bjha fwb/rh fezBh xZN fdZsh ikDh j? T[; dk c/;bk
;woE nfXekoh tb'A ehsk ikt/rk ns/ ;wK th fvT{Nh BjhA
wzfBnk ikt/rk .eowukoh dh p/Bsh s/ ;woE nfXekoh tb'A
fJj ;wK pDdh S[N Z h ftu pdfbnk ik ;edk j?.
5. 7.3 If Dismissal etc. was set aside by i/eo fe;/ eowukoh dh ;/tk ftu poyk;srh dh ;ik Bz{ fe;/
A court the decision of Pay and ndkbs tb'a ysw ehsk frnk j't/ s/ poyk;srh d/ ;wK d"okB
allowances or period will be decided fwbD tkbh sBykj ns/ fvT{Nh pko/ c//?;bk ndkbs tb'A ehsk
by the Competent authority if there frnk j't/ sK ndkbs d/ c/;/b/ nB[;ko ekotkJh ehsh ikt/rh.
is no decision about this by court.
i/eo pjkbh g{oh soK w?foN d/ nXkos j't/ sk poyk;srh d/
;w/A dh g{oh sBykj fwb/rh ns/ ;wK th jo gZy' fvT{Nh wzfBnk
ikt/rk. i/eo fe;/ j'o ekoB pjkbh j'Jh sK sBykj ns/ ;w/A
dk c?;bk o{b 7H3 nB[;ko ehsk ikt/rk.

6 7.3 If reinstated from suspension the
B decision regarding pay allowances
will be decided by the competent
authority. The decision regarding
period to be treated as duty or not
will also be decided.
7 7.3 In case of death during suspension
B(2) the period of suspension will be
treated as duty and difference of pay
will be given to the family.
8. 7.3 In case the suspension is unjustified
B full pay and allowance during the
(3) period of suspension will be given.
9. 7.3 In case of suspension is unjustified
B(4) the period will be treated as duty
10 7.3 In case the suspension is justified no
B(5) full pay for the period of suspension.
Pay to be drawn during suspension
as decided by Competent authority.
11 7.3 Reinstated with pending enquiry.
B(6) The period will be decided after
completion of enquiry.
12 7.3 In case the suspension is justified
B(7) period of suspension shall be not be
treated as duty for all purpose. In this
case the duty period will be decided
by Competent authority or if
employee request the period can be
concerned in to leave of kind due
7.5 Resignation from a service entail
(1) forfeiture of past service.
13 7.5 Resignation to taken up another
(2) appointment under Punjab Govt.
Previous service will count for all
purpose except seniority.
14 7.5 Appointing authority can allow
. (4) withdrawal of resignation within 90
days with conditions.
8
w[nsbh s'A pknd pjkbh j'D s/ w[nsb/ ;w/A d/ GZs/ ns/ fvT{Nh
pko/ c?;bk ;woE nfXekoh tb'A ehsk ikt/rk.
w[nsbh d"okB i/eo eowukoh dh w"s j' iKdh j? sK eowukoh
d/ gqhtko Bz{ w[nsbh ;w/A dh g[oh sBykj ns/ GZs/ fwbDr/ ns/
;wK jo gZy'A fvT{Nh wzfBnk ikt/rk.
i/eo w[nsbh T[gozs pjkbh j'D s/ eowukoh dh w[nsbh Bz{ g[o { h
soK r?o tkit (unjustified ) wzfBnk iKdk j? sK w[nsbh ;w/A
dh g{oh sBykj ns/ GZs/ fwbD:'r j'Dr/.
i/eo w[nsbh T[gozs pjkbh j'D s/ eowukoh dh w[nsbh Bz{ g[o { h
soK r?o tkit (unjustified ) wzfBnk iKdk j? sK w[nsbh ;w/ Bz{
jo gZy'A fvT{Nh wzfBnk ikt/rk.
i/eo w[nsbh T[gozs pjkbh j'D s/ eowukoh dh w[nsbh Bz{ g[o { h
soK tkit (justified ) wzfBnk iKdk j? sK w[nsbh ;w/A d"okB
g{oh sBykj iK GZs/ fwbD:'r BjhA j'Dr/. c?;bk ;woE
nfXekoh tb'A ehsk ikt/rk.
w[nsbh nXhB eowukoh Bz{ i/eo fJBe[nkoh w[ezwb j'D s'A
gfjbK jh pjkb ehsk iKdk j? sK w[nsbh ;w/A dk c?;bk
fJBe[nkoh g{oh j'D T[gozs ehsk ikt/rk .
i/eo w[nsbh T[gozs pjkbh j'D s/ eowukoh dh w[nsbh Bz{ g[o { h
soK tkit (justified ) wzfBnk iKdk j? sK w[nsbh ;w/A Bz{ g{oh
soK fvT[Nh BjhA wzfBnk ik ;edk. ;woE nfXekoh i/eo ukj/
sK fe;/ fJZe we;d bJh fvT{Nh s;to eo ;edk j? iK fco
eowukoh dh p/Bsh s/ w[nsbh ;w/A Bz{ pDdh SZ{Nh ftu pdbD
dh nkfrnk d/ ;edk j?.
gfjbh B"eoh ftu'A n;shck d/D T[gozs d[pkok B"eoh ftu nkT[D
s/ gfjbK ehsh ;/tk dk dk e'Jh bkG BjhA fwb/rk.
i/eo gfjbh B"eoh ftu'A n;shck ;woE nfXekoh dh gqtkBrh
Bkb BthA n;kwh s/ ikD bJh fdsak frnk j't/ sK gfjbh ;/tk dk
bkG BthA n;kwh s/ fwbD :'r j't/rk.
xo/b{ ekoBk eoe/ fdZsk frnk n;shck fB:[esh nfXekoh dh
gqtkBrh Bkb tkg; fbnk ik ;edk j? p;os/ e/ n;shck xo/b{
ekoBK eoe/ fdZsk frnk j't/ nkgD/ s/ fe;/ ftGkrh ekotKJh s'
puD bJh BK fdZsk frnk j't/ . fJ; s'a fJbktk n;shck tkg;
b?D dh noih n;shck bkr{ j'D s'A 2 wjhB/ d/ nzdo nzdo
fdZsh ikt/rh ns/ n;shck tkg; b?D dh gqtkBrh 1 wjhB/ ftu
fdZsh ikt/rh. n;shck d/D tkbh iK e'Jh pokpo dh n;kwh
ykbh j't/ ns/ fizBh d/o sZe n;shck bkr{ fojk T[; d"okB
ukbubD ;jh fojk j't/. gqkJht/N B"eoh b?D bJh fdZsk frnk
n;shck tkg; b?D dh gqtkBrh BjhA fdZsh ikt/rh.fijV/ e/;K
ftu n;shck tkg; b?D dh gqtkBrh fdZsh rJh T[E/ fiBh d/o
n;shck bkr{ fojk T[j ;wK fvT{Nh BjhA wzfBnk ikt/rk.
 9
Leave Rules Chapter 8 of CSR Volume I Part I
Sr. Rule Brief Instructions
No.
1 8.1 Leave is earned during duty
2. 8.13 Medical Certificate is required in case
leave is applied on medical ground.
Second medical advise can be taken
from Civil Surgeon by authority.
3. 8.15 Leave can not be claimed as or right.
Nature of leave due and applied can
not be changed by sanctioning
authority.
4. 8.16 Leave on medical Ground can not be
claim as right.
5. 8.21 Leave Encashment 300 days of Earned
leave if due will be given at the time of
retirement.
6. 8.22 Leave Encashment for 10 days
maximum 60 days during entire
service is also admissible on LTC
7. 8.25- Holidays can be combined with leave.
8.27
8.41 A Government Employee may setup
private business or profession during
leave with the approval of authority.
8.42 A Government Employee who has
been recalled from leave before the
expiry of his leave is entitled the
following benefits:
1. In case leave is out of India, free
passage to India, in case ½ of leave
sanctioned or three months
whichever is less he will be entitled
for free passage from India also ,
period of voyage to India will be
treated as duty and TA as per TA
rules from the place of landing to
duty point.
2. In case re-calling within India TA
as per TA rules from the Station of
re-calling to duty point and period
of journey will be treated as duty.
8.43 A Government Employee may not
returned to duty before period of leave
granted to him without the approval of
S[ZNh fvT{Nh d"okB ewkJh iKdh j?.
w?vheb nXko s/ S[N Z h b?D bJh fe;/ ro?i{J/N
fvroh tkb/ vkeNO dk ;oNhche/N iao{oh j?.
;woE nfXekoh f;tb ;oiB s'A w?vheb
;oNhche/N u?e eotk ;edk j?.
eowukoh S[ZNh Bz{ nfXeko d/ s"o s/ BjhA wzr
;edk. ;woE nfXekoh dh woih j? S[ZNh d/t/ iK
BK gfjbK fdZsh rJh SZ{Nh th tkg; bJh ik ;edh
j?. S[ZNh dh fe;w i/eo T[j fvT{ j't/ sK ;woE
nfXekoh tb'A pdbh BjhA ik ;edh .
w?vheb nXko s/ th S[ZNh Bz{ nfXeko d/ s"o s/
BjhA wzr ;edk .
eowukoh dh foNkfJow?AN ;w/ T[; e'b pekfJnk
gJh ewkJh S[N Z h dh sBykj fdZsh iKdh j? fJj
sByukj 300 fdB sZe j' ;edh j?.
eowukoh i/eo ukj/ sK n?bHNhH;hH s/ ikD ;w/A th
10 fdB dh ewkJh S[ZNh dh sBykj b? ;edk j?.
n?bHNhH;hH d/ ikD bJh tyoh S[ZNh bJh ikt/rh.
eowukoh ;oekoh S[N Z hnK Bz{ nkgDh S[ZNh d/ nZr/
iK fgS/ brk ;edk j?.
eowukoh S[ZNh d"okB nfXekoh dh wzi{oh Bkb e'Jh
th fpiB; iK gq'c?;B eo ;edk j?.
id'A fe;/ eowukoh dh wzi{o j'Jh S[ZNh g{oh j'D s'A
gfjbK jh tkg; p[bk fbnk iKdk j? sK j/m fby/
nB[;ko bkG fdZs/ ikDr/L
1H i/eo ftd/;ah S[ZNh j't/ sK Gkos tkg;h dk
feokfJnk ns/ i/eo ftd/;h S[ZNh 1$2 iK 3 wjhB/
fijVk th ;wK xZN j't/ nt/b BK ehsh j't/ s/
tkg; p[bk fbnk frnk j't/ sK Gkos s'a ikD dk
feokfJnk th fdZsk ikt/rk ns/ Gkos bJh ubD
T[gozs ok;s/ dk ;wK fvT{Nh wzfBnk ikt/rk ns/
Gkos ftu gj[u z e/ fvT{Nh tkb/ ;EkB sZe dk
NhHJ/H fdZsk ikt/rk.
2H i/eo S[ZNh ;w/A Gkos ftu jh j't/ sK fiE/
tkg;h d/ j[ew gqkgs j[zd/ jB T[E'A fvT{Nh tkb/
;EkB sZe dk NhHJ/H ns/ tkg;h d/ ;w/A Bz{ fvT{Nh
wzfBnk ikt/rk.
S[ZNh s/ ub fojk eowukoh nkgDh SZ[Nh g{oh j'D
s'A gfjbK fvT{Nh s/ jkiao j'Dk ukj[zdk j? sK T[; BZ[z
S[ZNh wzio
{ eoB tkb/ nfXekoh dh gqtkBrh b/D dh
 10
sanctioning authority.
8.44 A Government employee who has
taken leave on medical certificate may
not return to duty until he has
produced a medical certificate of
fitness from Doctors having
Graduation degree
8.47 A Government employee who remains
absent after completion of leave is not
entitled to any leave salary for the
period he overstayed. Excess period
will be debited to half pay leave
account and will full absence from
duty liable to disciplinary action.
8 8.116 Earned leave is earned at the rate of
8.133 1/24 during first 10 years and 1/18
during 10-20 years and 1/12 after 20
years of service. Maximum
accumulation upto 450 days
9 8.119 20 Half Pay leave on completion of
8.133 each years . HPL can be taken on
Private Affairs or Medical Grond
10 8.119 Half pay leave can be commuted on
C medical ground if applied on medical
8.133 ground minimum 15 days maximum
during entire service limited to 240
days
11 8.119 Leave not due can be sanctioned upto
D 360 days during entire service out of
which 180 days can be sanctioned
without medical ground out of which
90 days at a time without medical
12 8.121 EOL Can be granted if no leave is due
8.137 or employee applied for it.
13. 8.124 Special Disability Leave can be
-25 sanctioned by Government upto 24
months
14 8.126 Study leave Can be sanctioned by
Government upto 24 months
15 8.127 Maternity leave :Maximum 180 days
8.137 upto 3 children. Abortion leave upto 6
b'V j't/rh .
w?vheb nXko s/ S[ZNh s/ ub fojk eowukoh S[ZNh
g{oh j'D T[gozs fvT{Nh s/ jkiao j'D bJh fe;/ th
vkeNo ;oekoh iK gqkJht/N fi; e'b ro/i ? [J /;B
a
fvroh j't/ T[; s'A fcNB?; ;oNhche/N dh iao{os
j't/rh .
fizBh S[N
Z h wzi{o ehsh rJh j't/ i/eo T[; s'a tZX
;wK r?o jkiao ofjzdk j? sK tkX[ ;w/A dh e'Jh
sBykj BjhA fdZsh iktrh ns/ tkX{ ;wK T[; d/
nZXh sBykj d/ yks/ ftu'A xNkJh ikt/rh ns/
eowukoh fto[X ikDp[{M e/ r?o jkao ofjDk ekoB
nB[;ak;aBh ekotkJh ehsh ikt/rh.
eowukoh B{z gfjb/ 10 ;kb dh ;/tk d"ok 1$24,
10^20 ;kb dh ;/tk d"okB 1$18 ns/ 20 ;kb dh
;/tk T[gozs 1$12 d/ fj;kp ewkJh S[ZNh fwbrh .
ewkJh S[ZNh tZX s'A tZX 450 fdB dh I'Vh ik
;edh j?.
eowukoh jo/e fJZe ;kb dh ;/tk g{oh j'D s/ 20
nXh sBykj S[ZNhnK b? ;edk j?. fJj SZN { h Gkt/
fpwkoh ekoB j't/ iK xo/b{ ekoB .
fpwkoh d/ e/; ftu i/eo eowukoh ukj/ sK nZXh
sBykj S[ZNh Bz{ efwT[Nv bht b? ;edk j? nfij/
e/; ftu fizB/ fdB dh w/vheb nXko s/ S[N Z h bJh
ikt/rh T[; s'A d[rD/ fdB dh nZXh sBykj S[ZNh
xNkJh ikt/rh . fJj S[ZNh dh ;hwk xZN s'A xZN
15 fdB dh ns/ ;koh ;/tk ftu 240 fdB dh
j't/rh.
Leave not due ( nZXh sBykj S[ZNh n?vtK; ftu )
fdZsh ik ;edh j?. fJj SZ[Nh ;koh ;/tk ftu
w?vheb nXko s/ 360 fdB dh iK fJ; ftu'A 180
fdBK dh ( 90 fdB dh fJZe ;w/ ) fpBK w?vheb
nXko s/ th fdZsh ik ;edh j?.
fpBK sBykj S[ZNh sK jh fdZsh iKdh j? i/eo j'o
e'Jh S[NZ h fvT{ BK j't/ iK eowukoh tb'A fJj SZ{Nh
dh wzr ehsh rJh j't/.N?Ago/oh eowukoh BZ{ fJj
S[ZNh fJZe ;w/ 2 ;kb s'A tZX BjhA fwb ;edh .
;g?;ab nzgrsk S[N Z h ;oeko tb'A wzi{o ehsh ik
;edh j? ns/ fJj 24 wjhB/ sZe j' ;edh j?.
T[uo / h gVkJh bJh ;oeko tb'A S[ZNh fdZsh ik
;edh j?. fJj 24 wjhB/ sZe j' ;edh j?.
gq;a[sk S[Nh l fJ;soh eowukoBK BZ{ 3 pfunK sZe
180 fdB dh jo/e tko gq;{sk S[ZNh fwb ;edh j?.
 11

A weeks can be sanctioned if Female GE i/eo eowukoB dh npko;aB j' iKdh j? sK 6

having less than 2 children jcs/ dh S[ZNh fwb ;edh j? p;os/ fJ;soh
eowukoB d/ nkgD/ 2 s'A xZN pu/ j'D .
16 8.127 Hospital Leave Upto 28 months to j;gskb S[ZNh L fJj S[N Z h iK sK roZg vh ns/
C group D or Group C doing dangerous ro[Zg !;h! d/ T[BK eowukohnK Bz{ fwb ;edh j?
work. fijV/ ysoBke fvT{Nh fBGkT[d/ jB ns/ fvT[Nh
ekoB ;ZN tZi iKdh j? sK fJbki eotkD bJh 28
wjhB/ sZe S[N
Z h fwb ;edh j?.
17 8.128 Paternity Leave Male employee can Paternity Leave g[o;a eowukohnK Bz{ fJj S[N Z h
avail this leave upto 15 days 15 fdB sZe nkgD/ Bt/A izw/ pZu/ dh d/y Gkb bJh
immediately before or after delivery. fwb ;edh j?. fJj S[ZNh eowukoh d/ nZXh
double amount will be debited to HPL sBykj d/ yks/ ftu'A xNkJh ikt/rh. fJj S[N Z h T[BK
account. Employee should have less
eowukohnK Bz{ fwb ;edh j? fizBK d/ 2 s'A xZN
than 2 childern.
pu/ j'D .
18 8.128 Adoption Leave Female employee can r'd bJ/ pZu/ dh d/y Gkb bJh fJ;soh eowukoB
A avail adoption leave if no child and B[z 3 wjhB/ sZe iK id sZe ekBzB { h s"o s/ r'd bJ/
legally adopted child upto 3 months or pZu/ dh T[wo 3 wjhB/ BjhA j' iKdh I' th ;wK xZN
upto the age of 3 months of child j't/ T[B/ ;w/A dh S[ZNh fwb ;edh j?. fJ;soh
which ever is less.
eowkoB d/ nkgDk e'Jh pZuk BK j't/ .
19 8.128 Child Care Leave Female employee pZu/ dh d/y Gkb bJh (f;oc fpwkoh ekoB iK
B can avail 365 days on full pay child gVkJh ekoB ) 2 pfunK sZe ns/ id sZe pu/ dh
care leave upto 2 children aged below T[wo 18 ;kb dh BjhA j' iKdh T[Bh d/o sZe
18 years required for health / education fJ;soh eowukoB Bz{ fJj S[ZNh fwb ;edh j?.
of the child during entire service.
fJj sZe fJZe ;w/A 15 fdB s'A xZN BjhA j' ;edh
Minimum spell should not be less than
15 days and note more than 3 spells ns/ ;kb ftu 3 tko b? ;edh j? s/ e[b S[ZNh 365
during year. This leave can not be fdB sZe fwb ;edh j?. fJj S[ZNh jZe d/ s"o s/
claimed as of right. No leave to BjhA bhsh ik ;edh . goy ekb ;w/A d"okB fJj
Probationer except in special S[ZNh sK jh fwb ;edh j? i/eo eowukoB dk pZu/
circumstances due to serious ill ness if rzGho fpwko j't/ s/ f;tb ;oiB s'A s;dhe j't/.
certified by Civil Surgeon.
 12

Joining Time Chapter 9 CSR Volume I Part I

Sr. Rule Brief Instructions

No.
1 9.1 Transfer from one station to another in public eowukoh dh b'e fjzs ftu pdbh j'D
interest joining time to join new post is T[gozs Bth n;kwh s/ jkiao j'D bJh
admissible. jkiaoh ;wK fdZsk iKdk j? .
2. 9.2 No joining time is admissible i/eo pdbh dcso d/ nwb/ d/ nzdo j'Jh
j't/ sK e'Jh jkiaoh ;wK BjhA fwbdk .
3. 9.4 In case leave is taken during joining time the i/eo fJZe n;kwh s/ ckor j'D T[gozs
joining time will be admissible after leave. jkiaoh ;w/a d"okB S[ZNh bhsh iKdh j? sK
gfjbK S[ZNh fwb/rh ns/ SZ{Nh g{oh j'D
T[gozs pDdk jkiaoh ;wK fwb/rk .
4. 9.5 6 days for preparation and journey days as jkiaoh ;w/A dh e?be{b/;aB
under : 1H fsnkoh bJH 6 fdB
1. Air Journey = Actual time 2H ;co bJh i/eo jtkJh :ksok j't/ sK
2. Road Journey = One day each for 150 km n;b ;wK I' brdk j? .
distance.
3H i/eo o/bt/ okjhA ;co j't/ sK 500
3. Rail Journey = one day each for 500 km
distance. feLwhH sZe d/ ck;b/ bJh 1 fdB fwbdk
4. River Steamer= one day each for 150 kms j?.
distances. 4H ;Ve ok;s/ 150 feHwhH bJh fJZe fdB
5. ocean steamer= one day each for 350 Km 5H ;w[d z oh ikji ok;s/ 350 feHwhH dfonk
distance ok;s/ 150 feHwH gqsh fdB iK j'o fe;/
6. other means = one day each for 25 kms ;kXB okjhA 25 feHwh ck;s/ s/ 1 fdB
8. local journey = one day for distances of jkiao j'D dk ;wK fwbdk j?.
above 8 km 6H n?stko dk fdB tyo/ s"o s/ fwbdk j?.
Sunday will be counted extra. Maximum 30
days
5. 9.6 Only one day as joining time. i/eo pdbh j'D s/ ojkfJ; ftu e'Jh
pdbkU BjhA sK jkiao j'D bJh fJZe fdB
fwbdk j?.
6. 9.6A Joining time will be extended till next fi; fdB fvT{Nh s/ jkiao j'Dk j't/ s/ T[;
working day. fdB ;oekoh S[N Z h j't/ sK jkiao j'D dk
;wK j'o tZX iKdk j? s/ nrb/ ezw tkb/
fdB jkiao j'fJnk ik ;edk j?>
7. 9.11 A Government employee is again transfer i/eo pdbh d"okB fJZe j'o pdbh j' ikt/
during joining time. His second joining time sK fiE/ Bt/A pdbh d/ j[ew gqkgs j'J/ jB
will be counted from where he receives T[; irk s'A d[pkok jkiao j'D dk ;wK
another order of transfer. No preparation fwb/rk gzs{ 6 fdB fsnkoh d/ j'o Bjha
days admissible.
fwbDr/.
8 9.15 Pay during joining time will be the same as jkiaoh ;w/A d"okB i/eo eowukoh fvT{Nh s/
he drawing before transfer or being drawn ;h sK T[j sBykj vokn ehsh ikt/rh
after joining new station which will be less. fijVh g[okB/ ;N/;aB s/ iK Bt/A ;N/;aB s/
fijVh xZN j't/. i/eo S[N Z h eND T[gozs
jkiao j'D dk ;wK nt/b ehsk frnk j't/ sK
 13

S[ZNh d"okB I' g{oh sBykj s/ S[ZNh dh

sBykj pDdh j? T[j jkaioh ;w/A d"okB
fdZsh ikt/rh.
9. 9.15 No joining time pay will be given in case i/eo pdbh nkgDh p/Bsh s/ j? sK e'Jh
transfer at his own request. jkaioh ;wK BjhA fwb/rk .
10 9.18 No pay for the period overstay of joining i/eo e'Jh eowukoh jkiao j'D dk ;wK
time. Action will be taken against the g{ok j'D T[gozs ;w/A f;o Bt/A ;N/;Ba s/
employee. jkiao BjhA jz[dk sk fiBK ;wK d/oh Bkb
jkio j'fJnk T[; ;w/a dh e'Jh sBykj Bjha
fwb/rh ns/ T[; fto[ZX ftGkrh ekotkJh
ehsh ikt/rh.
11. 9.19 Head of Department allowed to extend ftGkr dk w[yh yk; e/;K ftu jkiao j'D sK
joining time. ;wK tXk ;edk j?.

Service Record. Chepter 12 CSR Volume I Part I

Sr. Rule Brief Instructions
No.
1. 12.1 The service record/ Service book ;/tk foekov T[BQK ckowk s/ fsnko ehsk ikt/rk
will be maintained on forms as I' ftZs ftGkr tb'A fBoXkos ehs/ ikDr/.
prescribed by Finance Department,
Punjab.
2. 12.2 (1) ;/tk gZsoh ftu xNBktK dk t/otk fijVk doi
all entries relating to service carrier
of employees like appointment, ehsk ikDk j? fit/A Bth fB:[esh,jkaioh ,
Probation, increment, ACP, sBykj, ;kbkBk soZeh, J/H;hHghH gZd T[Bsh,
Promotion, transfer etc. pdbh, S[ZNh nkfd dk fJzdoki ehsk ikDk j[zdk
j?.
3 12.2(2) All entries in the service book will jo/e fJzdoki Bz{ dcso d/ w[yh iK ftGkr dk
be attested by Head of office or w[yh tb'A s;dhe ehsk ikt/rk.
head of Department regularly.
4 12.2(3) raising or over righting strictly Uto okJhfNzr nkfd Bjha ehsh ik ;edh. rbs
prohibited. Every cutting must be fJzdoki eZN e/ ;jh fJzdoki gkT[D s/ efNzr
attested by attesting officer. s;dhe ehsh ikt/rh.
5. 12.2(4) Head of Department/office may dcso $ ftGkr dk w[Zyh ;/tk gZsoh ftu
delegate the powers of attestation to fJzdoki s;dhe eoB dk nfXeko nkgD/ nXhB
their subordinate officer of Group A fe;/ ro[Zg J/ iK ph nfXekoh Bz{ ;'Ag ;edk j?.
or B
6. 12.3 Head of Department/office shall ;/tk gZsoh jo/e ;kb gfjb/ fszB wjhB/ d"okB
shown the service book to ;pzXs eowukoh Bz{ ftykJh ikt/rh ns/ T[; s'A
concerned employee in the first j;skyo bJ/ ikDr/. 30 ;szpo sZe T[u
quarter of year and obtain signature nfXekohnK Bz{ fJ; fB:w dh gkbDk ;pzXh
on it.
s;dhe ehsk ikt/rk.
7. 12.4 Service book should be in the kept ;/tk gZsoh dcso d/ w[Zyh $ ftGkr d/ w[Zyh tb'A
in the custody of Head of nkgDh d/y o/y ftu ofynk ikt/rk . eowukoh
Department/ office. In case of dh pdbh j'D s/ ;pzXs dcso Bz{ f;ZX/ jh G/I
transfer service book should be sent fdZsh ikt/rh. ;pzXs eowukoh Bz{ BjhA fdZsh
to new office and should in no case
ikt/rh.
be handed over to concerned
 14

employee.
8 12.4(2) In case transfer to foreign service, ftd/;h ;/tk ftu pdbh j'D s/ ;/tk gZsoh w[{b
the service book should be dcso ftu jh pDh oj/rh ns/ ;kohnK xNBktK
maintained by the parent dk fJzdoki T[; tb'A jh ehsk iKdk oj/rk.
department. All entries will be
made by the parent department
from where the employee was
transferred to foreign service.
9 12.5 Government Employee can get eowukoh ftZs ftGkr, gzikp tb'A fBoXkos ch;
certified copy ( duplicate ) of iwK eotk e/ nkgDh ;/tk gZsoh dh s;dhe ;ad
[ k
service book after depositing the fee ekgh gqkgs eo ;edk j? .
prescribed by Finance Department
from time to time.

CSR Volume I Part II

Nature
Append
Sr.No.

ix

1 12 S[ZNh wzio
Authorities to Sanction all type of leave { eoB dk nfXeko ( f;tkJ/ ;g?;ab
fv;J/pbNbh bht, ;NZvh bht, fpBK sBykj S[ZNh 120
except Special Disability leave,Study
leave, EOL leave exceeding 120 days
fdB s'A tZX) j/m nB[;ko j?L
under rule 8.137 1H ro[Zg ;h s/ vh L dcso dk w[Zyh
1. Group B& C Employee= Head of 2H ro[Zg J/ s/ ph L ftGkr dk w[Zyh
office full powers. 3H ftGkr d/ w[Zyh L ;oeko
2. Group A&B Employee = Head of
Department
3. Head of Department =
Government.

2 17 Casual leave, Quarantine leave etc. nuBu/s S[ZNh ;pzXh fB:w

1H S[N
Z h j/m nB[;ko fwbdh j? .
1H ;/tk 0^10 ;kb & 10 fdB
2H ;/tk 10^20 ;kb & 15 fdB
3H ;/tk 20 ;kb s'A tX& 20 fdB
4H fJ;soh w[bkiw & 20 fdB
2H fJZe ;w/A s'A e[b nuBu/s S[ZNh ;w/s ;oekoh S[ZNhnK
fwbk e/ 16 fdB sZe wzio [ j' ;edh j? .
3H i/eo fe;/ eowukoh Bz{ fe;/ jbe/ ikBto d/ eND
ekoB j;gskb ftu fJbki eotkD dh iao{os j't/ sK
fJZe ;w/ s/ tZX s'A tZX 1 wjhBk 16 fdB sZe ;g?;ab S[ZNh
fwb ;edh j?.
4H i/eo fe;/ eowukoh dh gqhtko d/ w?Apo Bz{ S{s dh
fpwkoh j' ikt/ sK fJZe ;w/A s/ tZX s'A tZX 21^30 fdB
sZe ;g?;ab nuBu/s S[ZNh QUARANTINE Leave fwb
;edh j?.
5H;ag?;ab nuBu/s S[ZNhnK L
1H gqhtko fB:'iB dk ngq/;aB eotkD s/ fJ;soh w[bkiw
 15

Bz{ 14 fdB ns/ T[; d/ gsh Bz{ 7 fdB

3 22 Rule 3(1) Competent may retire to
employee after giving 3 months notice
after completion of 15,20,25,30,35
years of service.
Rule 3(2) Government employee can get
Pre-mature retirement after completion
of 25 years of service or reaching the age
of 50 after giving 3 months notice.
Rule 3(3) any Govt. employee who
completes 20 years service can seek
voluntarily retirement after 3 months
notice.
2H g[o;a w[bkiw Bz{ gqhtko fB:'iB dk ngq/;aB eotkD
bJh 6 fdB
3H B/;aBb gZXo dhnK y/vK ftu fjZ;k b/?D bJh 30 fdB
4H eowukoh :{BhnB d/ B[wkfJzd/ 10 fdB
o{b 3(1) fe;/ th eowukoh fi; dh ;/tk
15,20,25,30,35 ;kb dh ;/tk T[gozs ;oeko fe;/ th
eowukoh Bz{ fszB wjhB/ dk B'fN; d/ e/ iK B'fN; pdb/
sBykj d/ e/ ;w/A s'A gfjbk foNkfJo eo ;edh j?.
3(2) fi; eowukoh dh T[wo 50 ;kb iK 25 ;kb dh
;/tk T[gozs 3 wjhB/ dk B'fN; b/? e/ ;w/A s'A gfjbK
foNkfJow?AN b? ;edk j?.
3(3) 20 ;kb dh ;/tk T[gozs 3 wjhB/ dk B'fN; d/ e/
;t? fJZSe foNkfJow?AN dh wzr eo ;edk j?.

Employees Conduct Rules 1966 eowukoh nkuoD fB:w 1966

4 23 Rule 4 Employment of near relatives of eowukoh nkgDh ;oekoh g[ih;aB dk ckfJdk T[mk e/
Government employees in Companies or nkgD/ fe;/ Bidheh fo;s/dko Bz[{ fe;/ gqkJht/N cow
Firms. ftu B"eoh gqkgs eoB ftu wdd BjhA eo/rk.

e'Jh th ro[Zg J/ nfXekoh dk g[so $ g[soh fe;/

gqkJht/N cow fi; Bkb T[;dk dcsoh vhfbzr j'D T[;
ftu ;oeko dh wzi{oh fpBK B"eoh BjhA bt/rk.

Rule 5 An Employee can not take part in ;oekoh eowukoh fe;/ th okiBhsh ftu fjZ;k BjhA
politics bt/rk ns/ i/eo e'Jh eowukoh nkgD/ s/, nkgDh rZvh
s/ iK nkgD/ xo s/ e'Jh th okiBhse fuzB brkT[adk j?
sK th fJ; fB:w dh T[bzxDk ;wfMnk ikt/rk.

Rule 6. Joining of Associations by e'Jh th eowukoh fe;/ nfijh ;z;Ek dk w?Apo BjhA
Government employees : pD/rk fijVh d/; gqG[;sk $ nyzvsk d/ fto[ZX ezw eo
ojh j't/.

Rule 7 No Government employee can ;oekoh eowukoh fe;/ th j'o eowukoh Bz{ iapod;sh
force to other for strike jVskb ftu fjZ;k b?D bJh wiap{o BjhA eo/rk.

Rule 8 No Employee can go to radio or ;oekoh eowukoh fe;/ th o/fvU, bypko iK

press without approval except if any fJb?eNo'fBe whvhnk ftu e'Jh th fpnkB ;oeko dh
contribution is purely literary, artistic or wzi{oh fpBK Bjh d/t/rk .
scientific character

Rule 9 No criticism of Govenment in ;oeko dhnK BhshnK dh nypko, o/vhU iK

Press /Radio
 16

fJBeNokfBe whvhnk ftu nb'uBk BjhA eo/rk.

Rule 10 Evidence before Committee or fe;/ th ew/Nh I' ;oeko tb'A BK pDkJh rJh j't/ T[;
any other authority nZr/ ;oeko dh wzi{oh fpBK e'Jh fpnkB Bjha d/t/rk.

Rule 11 Un-authorized leakage of ;oeko dh r[gs ;{uBK pkjo BjhA eY/rk .

information

Rule 13 Gift there are some limits for eowukoh Bz{ fe;/ th fe;w dh frcN b?D s'a wBkjh j?.
gifts on marriages etc.
eowukoh ftnkj ;kadh iK Xkofwe ;wkrwk ;w/A nkgD/
Bidheh fo;s/dko iK d';s fwso s'A ro[Zg J/&7000,
ph&4000, ;h&2000 vh& 1000 s'A tX j't/ ns/ fe;/
j'o s'A frcN dh oew ro[Zg J/ ns/ ph d/ e/; ftu
1500$^ ns/ roZ[g ;h ns/ vh d/ e/; ftu 500$^ s' tZX
j? sK ;woE nfXekoh dh wzi{oh dh iao{os j't/rh.

Rule 13-A Prohibition to give, take or eowukoh Bz{ dj/I b?D$ d/D ik fe;/ j'o Bz{ dj/I b?D$ d/D
demand dowry bJh T[e;kT[D s/ g[oh wBkjh j?.

Rule 14 Public demonstration in honour eowukoh dh pdbh ;w/ iK foNkfJow?AN ;w/A wfjzrhnK
of Government employee gkoNhnK eoB dh wBkjh j?. nfij/ w'e/ s/ xZN you/
tkbh ukj gkoNh tr?ok ehsh ik ;edh j?.nfij/ w"e/ s/
fe;/ ro[Zg ;h iK vh eowukoh s'A e'Jh th oew fJemh
BK ehsh ikt/.

Rule 15 No Private Trade Business eowukoh f;ZX/ iK nf;X/ s"o s/ ;woE nfXekoh dh
without approval wzi{oh s'A fpBK e'Jh th fpiBi tr?ok Bjha eo ;edk.
i/eo fe;/ eowukoh dk gqhtko dk w?Apo fe;/ phwk
ezgBh dk J/izN j? sK T[; dh ;{uBK ;oeko Bz{ d/t/rk.

Rule 15-A No sub letting of Government eowukoh ;oekoh wekB B{ nZr/ feokJ? BjhA d/ ;edk.
Accommodation. wekB dh nbkNw?AN e/?;b j'D s/ s[ozs wekB ykbh eo/rk

Rule 16 No Loan without previous eowukoh fpBK ;woE nfXekoh dh wzi{oh s'a fe;/ th
approval. fe;w dk ftnki d/ oew BK d/t/rk ns/ BK jh bt/rk .

Rule 18(1) (2) In case of Property eowukoh B"eoh ftu nkT[AD ;w/A nkgDh ;koh ikfJdkd
purchase/Sale if amount exceeds one ns/ d/DdkohnK dk t/otk d/t/rk . ro[Zg J/ ns/ ph
month gross salary to be informed to eowukoh jo/e ;kb nkgDh nZub ikfJdkd dh foNoB
authority. ;oeko Bz[{ g/;a eo/rk.

eowukoh tb'A i/eo e'Jh th ub iK nub ikfJdkd

t/uh$ yohdh ikDh j't/ sK j'o fe;/ sohe/ Bkb b?D d/D
j't/ ns/ i/eo T[; dh e[b ehws fJZe wjhB/ dh e[b
sBykj s'A tZX j't/ sK fJZe wjhB/ d/ nzdo nzdo nkgD/
ftGkr Bz{ ;{fus eo/rk.

Rule 20 Canvassing of non-official or eowukoh nkgD/ fBZih ezwK bJh nkgD/ T[u nfXekohnK
 17

other influence s/ e'Jh okiBhse iK j'o e'Jh dpkU Bjha gkt/rk.

Rule 21 Regarding marriage.
eowukoh ;oeko dh wzio { h s'A fpBK 1 s'A tZX ;akdh Bjha
eo/rk ns/ BK jh fe;/ nfij/ pzd/ Bkb ;akdh eo/rk fi;
dh gfjbK ;akdh j' u[e
Z h j't/ . fiE/ fes/ T[; d/ Xow
ftu nfijk eoBk wBkjh BK j't/ sK T[E/ fJj fB:w bkr{
BjhA. fe;/ ftd/;h Bkb ;akdh eoB s/ th ;oeko Bz{
;{fus eo/rk.

Rule 22 Regarding Drinks/Drugs
eowukoh fi; irK s/ B"eoh eo fojk j? T[E'A d/ B;a/ d/
fB:wK dh gkbDk eo/rk. B;a/ dh jkbs ftu iBse EktK
s/ BjhA ikt/rk ns/ BK jh iBse EK s/ p?m e/ B;ak eo/rk
ns/ BK jh fJBK B;ak eo/rk fe T[; dh fvT{Nh s/ p[ok
gqGkt g?Adk j't/.

Punishment and appeal rules 1970

Sr. Rule Nature Brief Instructions
No.

1 4 Suspension i/eo fe;/ eowukoh fto[X Z ftGkrh ekotkJh iK

ndkbsh ekotkJh eoBh j't/ sK fB:[esh nfXekoh iK
j'o e'Jh th nfXekoh fi; e'b ;ik d/D dk nfXeko
j't/ eowukoh B{z B"eoh s'A w[nsb eo ;edk j? .

i/eo fe;/ eowukoh Bz{ 48 xZN/ s'A tZX ;w/A bJh g[fb;
fjok;s ftu ofynk frnk j't/ sK T[; Bz{ g[fb; ftu
fjok;s b?D dh fwsh s'a jh w[nsb ehsk ikt/rk.

;woE nfXekoh fe;/ ;w/A th w[nsbh d/ j[ew tkg;

b? e/ eowukoh Bz{ pjkb eo ;edk j?.

2 5 Rule 5(i) to (iv) Minor Punishments- S'NhnK ;iktK L By/Xh, gZd T[Bsh BK eoBk, ;oekoh
B[e;kB dh gqshg{osh bJh sBykj ftu'A foetoh eoBk
iK fpBK Gftyh n;o ;kbkBk soZeh$nK pzd eoBk .

tZvhnK ;iktKL gZe/ s"o s/ ;kbkBk soZehnK pzd eoBk

Rule 5(v) to (ix) Major Punishments. j/mbh n;kwh iK j/mb/ sBykj ;e/b ftu G/iDk,ipoh
foNkfJow?AN, fv;fw;b, fow{tb .

3 8 Procedure for major punishment. o{b 8 ftu tZvhnK ;iktK d/D s'A gfjbK ngDkJh ikD
tkbh ftXh ns/ fJBe[nkoh eoB dk ft;Eko g{ope
t/otk fdZsk frnk j?.

4 9 Action to be taken on inquiry report o{b 9 nB[;ko fJBe[nkoh fog'oN gqkgs j'D s/ ;ik
by Punishing authority d/D tkbk nfXekoh T[; fog'oN s/ ekotkJh eodk j?.
 18
5 10 Procedure to impose minor penalty.
6. 12 Common Proceedings. Where two or
more Government employees are
concerned in any case for taking
disciplinary action in a common
proceeding may be made by the
highest of such authority with the
consent of the other*.
7 13 If a Government employee is
convicted in criminal case or
otherwise it is not practicable or
Governor of the State is satisfied that
it is in the interest of security of state .
8 14 Cases where no appeal lies :
Any order passed by Hon'able
Governor, Any proivisional order of
punishing authority during course of
proceedings or any orders of enquiry
officer during inquiry.
9 15 Cases where appeal lies :
1. Punishment awarded under rule 5,
enhancement of punishment by
appealent authority, any benefit
denied by the department, denial of
ACP, decision on period of
Suspension etc
10 17 Appeal can be preferred within 45
days from the date of communicating
orders of punishment. As per latest
instructions issued by Government in
the year 2012 any order of
punishment must contain period of
appeal to authority to whom appeal
can be preferred by employee.
11 21 Revew of punishment :
1. Governor ,
2. Appealent authority within 6 months
or order or punishment.
3. Any other authority to whom powers
have been delegated on behalf of
Governor
o{b 10 i/eo fe;/ eowukoh Bz{ S'NhnK ;iktK ftu'A
;ik d/Dh j't/ sK T[; e/; ftu ngDkJh ikD tkbh ftXh
dk t/otk .
i/eo fJZe jh ekoB s/ dcso d/ tZy tZy eowukohnK
$ nfXekohnK s/ fJZem/ jh ekotkJh eoBh j't/ sK
;kfonK s/ T[uh n;kwh d/ eowukoh s/ ;ik d/D tkb/
nfXekoh tb'A ;kfonK s/ fJemh ekotkJh ehsh
ikt/rh.
i/eo fe;/ eowukoh Bz[{ fe;/ ndkbs tb'A eohwhBb
e/; ftu ;ik d/ fdZsh rJh j't/ iK eowukoh fto[ZX
fJBe[nkoh ubkBk ;zGt BK j't/ iK oki d/ okigkb Bz[{
fJJ s;Zbh j' ikt/ fe fJBe[nkoh ubkT[Dk ;feUoNh
gZy' mhe BjhA sK fe;/ th nfij/ eowukoh BZ{ fpBK
fJBe[nkoh ubkJ? ;ik fdZsh ik ;edh j?.
j/m fby/ e/;K ftu nghb BjhA j' ;edh L
1H wkB:'r rtoBo tb'A gk; ehs/ j[ew
2HftGkrh ekotkJh d"okB ;ik d/D tkb/ nfXekoh tb'A
e'Jh nzsqw j[ew
3H fJBe[nkoh d"okB fJBe[nkoh tb'a tb'a ehs/ j[ew
j/m fby/ e/;K s/ nghb ehsh ik ;edh j? L
1H ;ik d/ j[ew, ;ik tXkT[D d/ j[ew, sBykj iK GZs/
dk bkG BK d/Dk iK tkg; b/D d/ j[ew, J/H;hHghH dk
bkG Bk d/D d/ j[ew w[nsbh ;w/A d/ c?;b/ d/ j[ew
nfkd .
;ik d/ j[ew eowukoh Bz{ fwbD s'A 45 fdB d/ nzdo
nzdo nghb ehsh ik ;edh j?. nghb ;[DB tkbk
nfXekoh 45 fdB s'A pknd d/ e/;K ftu th nghb ;[D
;edk j?.;kb 2012 ftu ikoh jdkfJsK nB[;ko j[D
;ik d/ j[ew ikoh eoB ;w/A fJj d;Dk io[{oh j? fe
eowukoh fezBh d/o sZe fe; nfXekoh Bz{ nkgDh
nghb d/ ;edk j?.
;ik d/ j[ewK Bz{ j/m fby/ nfXekoh nkgD/ nkg th
oftT{ eo ;ed/ jB L
1H okigkb (2) nghb ;[DB tkbk nfXekoh ;ik d/
j[ew ikoh j'D s'A 6 wjhB/ d/ nzdo nzdo, iK fco
fi; nfXekoh Bz{ okigkb ih d/ fpjkc s/ nfXekoh j'D
 19

Civil Service Rules Volume III

Sr. Rule Nature Brief Instructions
No.

1 1.1 Governor of the State is Head of gzikp d/ okigkb nkgD/ ns/ ngkD/ ;Nkc bJh
Department for himself. ftGkr d/ w[Zyh jB.

2. 2.1 Permanent TA, Conveyance NhHJ/ j/m nB[;ko 5 fe;w d/ j[zd/ jB.
allowance, Mileage allowance, daily
allowance, actual traveling allowance. 1HgowkB?N NhHJ/H,(2) eBt/A; nbkT[;, wkJhb/I
nbkT[;, v/nbh nbkT[; ns/ n;b you/ dk NhHJ/H

3. 2.4 In case the pay has been increased i/eo fe;/ eowukoh dh sBykj fgSbh fwsh s'A tZX
retrospectively no arrear of TA is ikD ekoB v/nbh nbkT[; dk o/N tZX frnk j't/ sK
admissible. th T[; tb'A gfjbK eb/w ehs/ ik u[Ze/ NhHJ/H dk
e'Jh J/ohno BjhA fdZsk ikt/rk.

4. 2.5 Competent authority may allow i/eo fe;/ eowukoh Bz{ nkgDh fvT{Nh d"okB nkgD/
Permanent TA. – See appendix B for j?v e[nkNo d/ 8 feHwhH d/ dkfJo/ ftu x[wDk g?Adk
conditions and categories of employees j? sK ;woE nfXekoh gowkB?N NhHJ/H d/ ;edh j?.
grant PTA fiBK eowukohnK Bz{ gowkB?N NhHJ/H fwbdk j? T[BK
dh fb;N ng?Afve; ph ftu doi j?.

5 2.11 Competent authority may allow ;woE nfXekoh fe;/ th eowukoh Bz{ eBt/A;
Conveyance Allowance. List of nbkT[; wzi[{o eo ;edh j?. nfij/ eowukoh fiBK
employees entitled to conveyance Bz{ fJj nbkT[; fdZsk frnk j? dh fb;N ng?Afve;
allowance see appendix C ;h ftu fdZsh rJh j?.

6. 2.15 Grade I = Grade Pay 10000 and NhHJ?H d/ wkwb/ ftu ro/v g/ d/ fj;kp Bkb
above eowukohnK Bz{ 5 e?NkrohnK ftu tzfvnk j'fJnk
j?L
Grade 2 = Grade Pay 7600 to 9999
Grade 3 = Grade pay 5400-7599 1H ro/v^1 & fi; dh ro/v g/ 10,000 iK tX j't/
Grade 4 = Grade Pay 3800-5399
2H ro/v^2 & fi; dh ro/v g/ 7600^10000 ftu
Grade 5 = Grade Pay less than 3800
j't/
3H ro/v^3 & fi; dh ro/v g/ 5400^7600 ftu
j't/
4H ro/v^4 & fi; dh ro/v g/ 3800^5400 ftu
j't/
5H ro/v^5 & fi; dh ro/v g/ 3800 s'A xZN j't/.
7 2.18 Daily allowance : o'ikBk GZsk j/m nB[;ko fwbdk j?L
1. Journey within 8-25 Km = ½ 1H ;co 8^25 feHwh & 1$2
2. Journey beyond 25 + absence 6 2H ;co 25 feHwhH s'A tZX & g{oh v/nbh
hours or exceed = Full daily 3H ;co 8^25 gqzs{ oks dh mfjo & g{oh v/nbh
3. Stay witin 8-25 = full daily
4H 25 feHwhH s' tZX d[oh s/ ik e/ i/eo 6 xZN/ s'
gfjbK tkg;h sK 1$2 v/nbh fwb/rh .
2.19 A mileage allowance is an allowance wkJhb/
wkJhb/I nbkT[; L i/eo ;Ve okjh ;co ehsk j't/
calculated on the distance travelled
 20

which is given to meet the cost of a s/ youk gqsh feHwhH fdZsk iKdk j?.
particular journey
8. Note The following road routes shall be j/m fby/ o{N Gkt/A o/bt/ Bkb i[V/ j'J/ jB gqzs{ fJBQK
1 regarded as the shortest routes for Bz{ ;Ve okjhA S'Nk o{N wzfBnk frnk j? fJ; bJh
rule purposes of travelling allowance:– fJBQK ;N/;aBK s/ ;co eoB s/ ;Ve okjhA wkJhb/I
2.19 Between nbkT[; eb/w ehsk ik ;edk j?L
(i) Chandigarh and Roop Nagar.
1H uzvhrV^ o{g Bro
(ii) Chandigarh and Patiala.
(iii) Muktsar and Malout. 2H uzvhrV^gfNnkbk
(iv) Hoshiarpur and Nangal. 3H w[es;o s'A wb'N
j[f;nkog[o^Bzrb
9. 2.21 In case of Tour journey held to began N{o d/ e/; ftu ;co fvT{Nh tkbh irk s'A ;ao [ { j' e/
or end at duty point. fvT{Nh tkbh irk s/ ysw j'fJnk ;wfMnk iKdk j?
In case of Transfer journey held to ns/ pdbh d/ e/; ftu N{o xo s'A ;a[o{ j' e/ xo s/
began or end from residence to ysw j[zdk ;wfMnk iKdk j?.
residence.
10 2.24 Grade I = Fist Class AC Executive o/bt/ okjhA ;co dh ;[ftXkL
Class 1H ro/v^1 & J/H;hH c;N ebk; nri?efNt ebk;
Grade 2 = Second AC Two tier Sleeper 2H ro/v^2 & ;?fezv J/H;hH d' NkfJo ;bhgo
Grade 3 = Third AC Three Tier 3H ro/v^3 & sh;oh ebk; J/H;hH fszB NkfJo
Sleeper
;bhgo
Grade 4 = Second Class Sleeper.
Grade 5 = Second Class Sleeper. 4H ro/v^4) d{;oh ebk; ;bhgo
5H ro/v^5)
11 2.24 Grade I = AC Bus/AC Taxi pZ; okjhA ;co dh ;[ftXk L
D Grade 2 = AC Bus/AC Taxi ro/v^1 ns/ 2& J/H;hH pZ;$ J/H;hHN?e;h
Grade 3 = AC Bus/Non AC Taxi ro/v^3 & J/H;hH p;Z $ BkB J/H;hHN?e;h
Grade 4 = Ordinary bus ro/f^4 ns/ 5 & nkw p;
Grade 5 = Ordinary bus
12 2.24 Grade A1 City A2 City B1 B2 7 others
Hotel/ Hotel/ Hotel/ Hotel/
Non Non Non Hotle Non Hotel
Hotel Hotel
Grade 1 800/400 640/320 480/240 320/160
Grade 2 700/300 560/240 420/180 240/120
Grade 3 450/250 360/200 270/150 180/100
Grade 4 380/200 300/160 230/120 150/80
Grade 5 300/150 240/120 180/90 120/60
13 2.24 Actual hotel Grade A1 City A2 City B1 B2 7 others
Hotel/ Hotel/ Hotel/ Hotel/
reimbursement if Non Hotel Non Hotel Non Hotle Non Hotel
tour outside Punjab Grade 1 Can stay in five star hotel and get reimbursement.
Grade 2 Can stay in Three star hotel and get reimbursement
Grade 3 800 600 500 400
Grade 4 500 400 300 200
Grade 5 300 200 150 100
14 2.24 Mileage allowance. Grade Own own Cycl Taxy Other
Car Scooter e Means
D
Grade 1 6 2.40 1.20 7 6

Grade 2 6 2.40 1.20 7 6

Grade 3 6 2.40 1.20 7 6

 21

Grade 4 2.40 1.20 3

Grade 5 2.40 1.20 3

15 2.31 Air Journey Grade 1 Economy Class Secretary Rank

Business class
Grade 2 Economy Class

Grade 3 Economy Class if distance

is 500 km or more

16 2.35 Tour Definition i/eo eowukoh nkgD/ ezw d/ y/so ftu nkgD/ j?v e[nkNo s'A pkjo j?
sK T[; Bz{ N{o s/ ;wfMnk ikt/rk ns/ i/eo nkgD/ ezw d/ y/so s'A
pkjo ;woE nfXekoh dh wzi{o Bkb frnk j't/ sK N{o s/ ;wfMnk
ikt/rk.

17. 2.42 180 days full daily. eowukoh 180 fdB sZe brksko N{o s/ ofj e/ o'ikkBk GZsk eb/w eo
In case of casual ;edk j?.
leave on tour no
daily

18 2.57 Transfer TA i/eopdbh b'e fjZs ftu j'Jh j't/ sK pdbh j'D s/ th NoK;co NhHJ/H
Admissible if fwbdk j?.
Transfer is in Public
Interest.

19 2.59 2 Truck Load for pdbh j'D s/ xo dk ;wkB b? e/ ikD bJh ro/v 1 ns/ 2 nfXekoh 2
Grade I and 2 NoZe ns/ ro/v 3^5 sZe d/ eowukoh fJZe NoZe okjhA ;wkB b/ e/ ik
;ed/ jB.
1 Truck loand for
Grade 3,4 and 5
20 2.79 Death Case : In B"eoh d"okB w"s j'D s/ eowukoh d/ gqhtko Bz{ nkgD/ iZdh xo ikD s/
case of Death while NoK;co NhHJ/H fwb/rk i/eo w"s s'A 1 ;kb dh nzdo nzdo gqhtko
in service family of nkgD/ iZdh xo ubk iKdk j?.
deceased employee
can get TA on
Transfer rate to shift
his family from last
Station to Home
town if shifted
within 1 year from
the date of death.

21 2.80 TA on Retirement : eowukoh dh foNkfJow?AN j'D s/ T[j nkgD/ iZdh xo ikD bJh
TA on Transfer Rate NoK;co NhHJ/H dh soK NhHJ/H b?D dk jZedko j? i/eo xo dk ;wkB
if shifted to home ns/ f;cfNzr foNkfJow?AN s'A 2 ;kb d/ nzdo nzdo eo bJh j't/.
town within 2 years i/eo T[j fe;/ iZdh ;N/;aB dh EK j'o ;N/;aB s/ ;?Nb j'Dk ukj[zdk j't/
from the date of
sK th NhHJ/H fwb/rk gzzs{ oew iZdh xo ikD sZe ;hfws j't/rh .
retirement.

22 2.81 Journey to Attend i/eo fe;/ eowukoh Bz{ fe;/ ndkbs tb'A iK fe;/ fJBe[nkoh nc;o
court : TA at tour tb'A dcsoh ikDekoh j'D ekoB rtkjh d/D bJh p[bkfJnk iKdk j? sK
 22

rates. NhHJ/H N{o o/N dk fwb/rk . i/eo ndkbs tb'A e'Jh youk d/ fdZsk
frnk j't/ T[j tkg; ;oeko gk; iwk eotkJ/rk.

23 2.81( Journey to attend eowukoh d/ nkgD/ fto[ZX ub ojh fJBe[nkoh s/ ikD bJh th
3) own enquiry : eowukoh Bz{ fvT{Nh s/ ;wfMnk ikt/rk ns/ n;b feokfJnk fdZsk
Actual expenses ikt/rk.

24 2.88 TA on Training eowukoh BZ{ No/fBZr ;z;Ek ftu No/fBzr s/ ikD s/ g[ok o'ikBkk GZsk
ns/ NhHJ/H fwb/rk.

25 2.100 TA on Govt. vehicle ;oekoh rZvh s/ ;co eoB s/ f;oc o'ikBk GZsk fwb/rk.

26 2.107 Controlling NhHJ/H d/ wkwb/ ftu ezNo'fbzr nfXekoh nkgD/ nfXekoK BZ{ nZr/
authority : No v?bhr/N Bjha eo ;edk .
delegation of powers
of TA by the
controlling authority

27 2.108 TA of Group c-D ro[Zg ;h ns/ vh eowukohnK dk NhHJ/H ezNo'fbzr nfXekoh tb'A
should be counter d;ys $ gqsh j;skyo eoB T[gozs jh yikB/ G/fink ikt/rk ns/ ro[Zg
singed by J/ ns/ ph nfXekohnK dk NhHJ/H ezNo'fbr nfXekoh tb'A N{o gq'rokw
controlling authority wzi{o eotkD T[gozs G/fink ikt/rk.
before submittion to
Tresury. TA of Grop
a-B should be
submitted to
treasury alongwith
Approved Tour
programme by the
controlling
Authority.

28 2.109 Duties and ezNo'fbzr nfXekoh dhnK NhHJ/H dk wkwb/ ftu fvT{NhnK s/
Responsibities of i[w/tkohnK .
Controlling
authority for counter
singning of TA/
Tour programme

29 2.110 TA Claim : TA NhHJ/H dk eb/w fvT{ j'D s'A 1 ;kb d/ nzdo nzdo eb/w BjhA ehsk
claim should be iKdk sK NhHJ/H dk eb/w ysw j' iKdk j/.
within 1 year.

30 2.111 TA to Attendant in nzgr eowukohnK d/ e/; ftu i/eo gqpzXeh ftGkr tb'A nkfrnk fdZsh
case of tour of j't/ sK T[j nkgD/ Bkb ;jkfJe fbik e/ T[; dk NhHJ/H th eb/w eo
handicapped ;edk j?.
employe will be
admissible in case
Administrative
Department allowed
for Assistant.
 23
Civil Service Rules Volume II
Pension Rules
Sr. Rule English
No.
1 2.2 (a) Government can reduce or stop
pension if a retiree found guilty of
grave misconduct of serious crime
committed after retirement.
2 2.2(b) Government can take action to stop or
reduce the pension if a pensioner
found guilty of grade misconduct
committed during service and came to
notice after retirement.
3. 2.2 (c) In case the departmental
inquiry/vigilance inquiry or Criminal
proceedings are pending and
Government employee reaches the
age of superannuation he shall be
granted provisional pension equal to
pension admissible on the basis of
qualifying service. Final Pension or
DCRG will be paid in view of
decision of the case.
3a 2.5 No pension admissible in case of
dismissal or removal. Competent
authority can grant Compassionate
Allowance upto 2/3rd
4 2.7 In case the employee dies/ or retired
due to physically disabled during
service Ex-Gratia should be paid to
family/retiree as under :
1. Spause
2. Son/daughter) Unemplloyed/
3. Father/mother) Dependent
4. brother/sister ) as certified by
D.C.
2.7 A Family Member who is eligible to get
Ex-gratia grant is charged with
offence of murder of employee the
pay of ex-gratia will be kept pending
till the decision.
gzikph
foNkfJow?AN s'A pknd i/eo fe;/ ftnesh tb'A e'Jh th
r[Bkj ehsk iKdk j? sK ;oeko T[; dh g?B;aB o'e ;edh j?
iK xNk ;edh j?.
i/eo fe;/ ftnesh tb'A e'Jh th rbsh $ r[Bkj ;/tk d"okB
ehsk iKdk j? T[; dkd gsk foNkfJow?AN s'A pknd brdk j?
sK th ;oeko T[; dh g?B;aB o'e ;edh j? iK xNk ;edh
j? nfij/ e/; ftu foNkfJoh s/ ekotkJh eoB bJh ;oeko
dh wzi{oh iao{oh j? ns/ fi; ekoB fJBe[nkoh ubkJh ikDh
j? T[; Bz{ 4 ;kb dk ;wK BK j'fJnk j't/ ns/ B"eoh d"okB
e'Jh nfijh rbsh ehsh j't/ fe i/eo B"eoh d"okB jh T[;
dk gsk bZr iKdk sK eowukoh dhnK ;/tktK fv;fw; j'
;edhnK .
i/eo eowukoh fto[ZX B'"eoh d"okB ndkbsh iK ftGkrh
ekotkJh ;a[o{ j' rJh j't/ sK eowukoh w[nsbh nXhB j't/
ns/ eowukoh foNkfJow?AN dh T[wo s/ gj[zu ikt/ sK
eowukoh Bz{ gq'thiBb g?B;aB n;b g?B;aB d/ pokpo fdZsh
ikt/rh gqzs{ ro/u[ZNh dh oew o'e bJh ikt/rh . fJBe[nkoh
ysw j'D s'A pknd i/eo eowukoh Bz[z{ ;ik j' iKdh j? sK
g?B;aB o'eD iK xNkT[D dh ekotkJh ehsh ikt/rh. gfjbK
ehsh ndkfJrh dh e'Jh foetoh Bjha ehsh ikt/rh.
eowukoh Bz{ i/eo ftGkrh ekotkJh T[gozs B"eoh ftu'A
fv;fw; iK fow{t ehsk iKdk j? sK T[; Bz{ e'Jh g?B;aB Bjha
fdZsh iKdh. so; d/ nXko s/ i/eo ;woE nfXekoh ukj/
sK Compassionate nbkT[; fdZsk ik ;edk j? fijVk fe
tZX s' tZX g?B;aB dk 2$3 fjZ;k j't/rk.
i/eo fe;/ eowukoh dh B"eoh d"okB w"s j' iKdh j? iK
fco T[j B"eoh d"okB nzrjhD j' iKdk j? ns/ T[; ekoB
T[; Bz{ ;/tk ftu'A foNkfJo ehsk iKdk j? sK T[; dh gqhtko
Bz{ fJZe bZy o[gJ/ n?e; ro/;ahnk roKN fwbD :'r j?. fJj
roKN s/ gfjbk jZe gsh $ gsBh dk j't/rk ns/ i/eo gsh
$ gsBh BK j't/ sK eqwtko p/o[irko ns/ eowukoh s/ g{oh
soK fBoGo g[so $ g[soh, wksk$ fgsk iK G?D Gok dk jZe
j't/rk. fBoGosk ns/ p/o'irkoh ;pzXh s;dhe fvgNh
efw;aBo tb'a ehsk ikt/rk.
fi; gqhtko d/ w?Apo Bz[{ n?e; ro/;hnk fwbD :'r j? i/eo
T[; w?Apo s/ eowukoh Bz{ wkoB dk d';a j? sK n?e;
ro/;hnk dh oew c/?;bk j'D sZe g/Afvzr oyh ikt/rh. i/eo
T[j fBod';a gkfJnk frnk sK T[; Bz{ fJj oew fdZsh
ikt/rh ns/ i/eo d';ah gkfJnk frnk sK nrb/ gqhtko d/
 24
6 3.12 There are three conditions under
which service of a Government
Employee qualify for pension :
1. Service must be under
Government 3.16
2. Service must be permanent
3.17
3. Service must be paid by
Government. 3.30
7. 3.17 All Service except the following shall
(A) be counted towards Pension:
1. Casual or daily rated service.
2. Suspension adjudged as penality.
3. Service preceding resignation
except where such resignation is
allowed to
be withdrawn or in case
resignation is given to taken up
another appointment with proper
permission.
4. Jointing time which is not treated
as duty
5. Unauthorised leave.
6. Transfer to non-qualifying service.
7. Removal from service on account
of misbehavior misconduct
insolvency.
8. Service rendered beyond
superannuation.
9. Will full absence from service
including pen down strike.
8. 4.2 1) Service where minimum
qualification is post graduage or
professional degree cource is required
and service rules so permit will get 5
years extra benefit for Pension.
(4) Additional benefit of 5 years
admissible to widow or handicapped
at the time of appointment.
(5) In case of Retirement on account
of Disability 5 years benefit in
qualifying is admissible
9. 4.3 In case no pension earned during
military service and re employed in
civil service his military service will
counts towards pension if Gratuity
received from military service is
refunded to Government in 36
installments.
:'r w?Apo Bz{ fJj oew fwb/rh .
eowukoh i/eo j/m fbfynK fszB ;aosK g{ohnK eodk j't/
sk T[; dh ;/tk g?B;aB bJh frDh ikt/rh.
1H ;/tk ;oeko nXhB j't/.
2H B"eoh gZeh j't/ .
3H sBykj ;oeko tb'A fwbdh j't/.
eowukoh dh ;koh ;/tk g?B;aB bJh frDB :'r j't/rh
f;oc j/m fbfynk ;wk g?B;aB bJh frDB :'r BjhA
j't/rk.
1H e/?i[nb b/po
2H w[nsbh ;wK i/eo fvT{Nh BjhA wzfBnk frnk.
3H n;shck d/D T[gozs d[pkok ;/tk ftu nkT[D s/ fgSbh
;/tk sK jh frDh ikt/rh i/eo n;shck tkg; b?D dh
gtkBrh fwb rJh j't/ iK n;shck :'r gqDkbh okjhA j'o
B"eoh b?D bJh fdZsk frnk j't/.
4H i[nkfJfBzr ;wK fi; dh e'Jh sBykj BjhA fdZsh rJh
5H nDnfXekos SZ{Nh .
6H nkgDh woih Bkb fe;/ BkB e[nkbhckJhAr ;/tk ftu
pdbh .
7H eowukoh Bz{ d/ rbs tsho/ ekoB B"eoh ysw j'Dk.
8H tXtok T[wo s'A tZX ;w/A ehsh B"eoh
9H ikDp{M e/ r?o jkiaoh ;w/s g?B vkT[B jVskb.
eowukoh fi; dh Gosh dh w[Ybh :'rsk n?wHJ/H iK e'Jh
fvroh e'o; j't/ sK T[; d/ ;/tk fB:wK nB[;ko 5 ;kb sZe
dk tkX{ bkG g?B;aB bJh frfDnk ik ;edk j?. 4H Gosh
;w/A ftXtk iK j?vhe?gv eowukoh Bz{ th 5 ;kb dk tkX{
bkG frfDnk ikt/rk.
5) B"eoh d"okB nzgr j'D s/ i/eo T[; Bz{ foNkfJo eo
fdZsk ikt/ sK th 5 ;kb sZe iK fizBh ;/tk pkeh ofjzdh j't/
fijVk ;wK xN j't/ T[Bk bkG fwbD :'r j?.
fwbNoh ftu ;/tk s'A pknd f;tb ;/tk ftu Gosh j'D tkb/
eowukoh Bz{ fwbNoh ;/tk g?B;aB bJh frDh ik ;edh j?
i/eo T[; ;/tk pdb/ fwbNoh ftu'A g?B;aB BjhA fwbh ns/
fizBh ro/u[Nh T[; ;/tk pdb/ fwbh j? T[j eowukoh Gosh
j'D ;w/a 36 fe;sK ftu ;oeko Bz{ d/t/.
 25
10. 5.1 Different Kinds of Pension. :
1. Compensation pension. 5.2 }
2. Invalid Pension
5.11}
3. Superannuation pension 5.27}
4. Retiring pension 5.32} 3H tXtok g?B;a
11 11.1 Commutation of Pension
Prepration of Pension papers
1 9.2 Intimation to AO Rent of PWD to issue
No due Certificate in case of allotment of
Government Accommodation:
1. Head of office write to
concerned authority of AO Rent
in case of house at Chandigarh
and PWD department in case of
Govt. accommodation in Punjab
two years before retirement for
issue NDC 8 months before
retirement.
2 9.4 Preparation of Pension papers.
First Stage : Service book will be
checked and in case any un-verified
portion the same may be got verified
from any available record or got affidavit
from concerned or any evidence
produced by employee
Second Stage : In case any portion can
not be got verified from any source that
period may be ignored. Average of 10
ten months pay may be verified.
Third Stage. Obtained Form Pen 15 from
Employeee concerned 8 months before
retirement.
3 9.6 Pension papers form Pen-1, Pen15
alongwith service book and pen 15-A
forwarding letter shall be forwarded to
Accountant General Punjab 6 months
befor retirement.
4 9.8 Recovery if any any also be intimated to
Accountant General Punjab, at least 2
g?B;aB j/m nB[;ko 4 fe;w dh j[zdh j? L
1H ezgB;/;aB g?B;aBL i/eo g';N ysw j' ikt/ s/ eowukoh
BZ{ foNkfJo eo fdZsk ikt/.
2H fJBt?
fJBt?fbv g?B;a
;Bl nzrjhD j'D ekoB B"eoh d/ :'r BK
j'D ekoB foNkfJow?AN
;B g{oh T[wo s/ foNkfJow?AN.
4H foNkfJfozr g?B;aB L ;w/A s'A gfjbK ;oeko tb'A iK
eowukoh tb'A nkgDh woih s/ foNkfJow?AN b/D ekoB
eowukoh foNkfJow/AN s'A fJZe ;kb d/ nzdo nzdo 30 #
g?B;aB fpBK w?vheb ;oNhche/N ns/ foNkfJow/?N s'A ;kb
pknd w?vheb fcNB?; b?D T[gozs g?B;aB Bz{ efwT{N eotk
;edk j? L
i/eo eowukoh fe;/ ;w/A ;oekoh wekB ftu fojk j't/ sK
T[; dk B' fvT{ ;oNhche/N bJh dcso dk w[yh eowukoh
dh foNkfJow/AN s'A 2 ;kb gfjbK uzvhrV fty/ wekB j'D dh
;{os ftu b/yk nc;o ( o?AN) ns/ gzikp ftu wekB dh
;{os ftu b'e fBowkD ftGkr Bz[ eowukoh dh foNkfJow?AN
s'A 8 wjhB/ gfjbK sZe dk B' fvT{ ;oNhche/N G/iD bJh
gZso fby/rk.
eowukoh d/ g?B;aB e/; dk fBgNkok eoB fjZs j/m fbyh
ekotkJh ehsh ikt/rh.
1H gfjbh ;N/I s/ eowukoh dh ;koh ;/tk s;dhe ehsh
ikt/rh i/eo e'Jh ;wK s;dhe BjhA j'fJnk sK fe;/ th
T[gbpX foekov d/ nXko s/ s;dhe ehsh ikt/rh iK fco
eowukoh s'A ;/tk ehs/ ikD ;pzXh jbchnk fpnkB ns/
;p{s b? e/ ;/tk s;dhe wzB bJh ikt/rh.
2H d{;oh ;N/I i/eo fe;/ th sohe/ Bkb ;/tk dk e'Jh fjZ;k
s;dhe BjhA j' fojk sK T[j ;wK ;/tk ftu BjhA frfDnk
ikt/rk ns/ fgSb/ 10 wjhB/ dh sBykj t?ohckJh eo bJh
ikt/rh.
3H sh;oh ;N/I s/ eowukoh s'A 8 wjhB/ wjhBK ckow
g?B^15 GotkfJnk ikt/rk.
eowukoh fi; dh foNkfJow?AN Bz{ 6 wjhB/ dk ;wk ofjzdk
j't/ sK T[; d/ g?B;aB g/go, g?B^ ckow^1, g?B^15 ns/ ;/tk
gZsoh ;w/A w[Ybk gZso g?B^15^J/ wjKb/ykeko,gzikp,uzvhrV
Bz{ G/iDk bkiwh j?. eowukoh tb'A Gkt/A tkXk fbnk iKdk j?
sK th g?B;aB g/go tXtok T[wo s/ gj[zuD s'A 6 wjhB/
gfjbK jo jkbs ftu G/iD/ jB.
eowukoh fto[ZX i/eo g?B;aB g/go G/iD s'A pknd fe;/
foetoh dk gsk bZrdk j? sK T[j 2 wjhB/ gfjbK sZe
 26

months before retirement. wjKb/ykeko,gzikp,uzvhrV Bz{ ;{fus eoBk iao{oh j?.

6 9.9 Provisional Pension in case pension is not
finalized.
Head of office is authorized to draw
provisional pension equal to 100% pension
for 6 months from the date of retirement
and also provisional DCRG withholding
10% or 30000/- whichever is less
7 9.13 In case DCRG is not paid within 3 months
from its become due Interest as applicable
on GPF on delayed payment beyond 3
months upto the previous month in which
DCRG paid may be given after getting proval
from Government.
8 9.14 Provisional equal to pension otherwise
admissible may be given in case
departmental or judicial proceedings are
pending at the time of retirement as per rule
2.2( c) of CSR volume II . DCRG may be
withheld till the finalization of case.
i/eo eowukoh dh g?B;aB g/go ckJhBb BjhA j' oj/ sK
dcso dk w[yh 6 wjhB/ sZe nkgD/ gZXo s/ gq'thiBb g?B;aB
wzi{o eo ;edk j? ns/ gq'thiBb ro/u[Nh fi; ftu'A 10# iK
30,000$^ I' th xZN j't/ o'eD T[gozs fdZsh ik ;edh j?.
i/eo ro?u[Nh dh ndkfJrh fvT{ j'D s'A 3 wjhB/ d/ nzdo
nzdo BjhA ehsh iKdh sK fiBK ;wK 3 wjhB/ s'A tZX d/oh
ehsh T[; ;w/A dk ihHghHczv d/ ftnki d/ pokpo ftnki
fdZsk ikDk j? fi; dh wzi{oh ;oeko s'a bhsh ikt/rh.
i/eo fe;/ eowukoh fto[ZX ftGkrh ekotkJh ub ojh j't/ sK
foNkfJow?AN j'D s/ T[; Bz{ Bkowb g?B;aB d/ pokpo
gq'thiBb g?B;aB fdZsh ikt/rh ns/ fJBe[nkoh ysw j'D
T[gozs ckJhBb g?B;aB d/D ;pzXh c/;bk fbnk ikt/rk.
ro/u[Nh dh oew c?;bk j'D sZe o'e bJh ikt/rh.

Caculation of Pension

6.16 Calculation of 1H foNkfJow?AN dh T[wo s/ g[iD s/ i/eo ;/tk 10 ;kb s'A xZN j? sK g?B;aB BjhA fdZsh iKdh.
A Pension f;oc ;/tk ro?u[Nh fwbdh j?. fJ; dh e?be{b/;aB j/m nB[;ko j? L
;/tk ro?u[NhL sBykjOro/v g/OnkJhHnkoH % fSwkjhnK ;/tk $ 2

2H g?B;aBL ;/tk 10 ;kb s'A tZX 25 ;kb s'A xZN

sBykjOro/v g/OnkJhHnkoH % fSwkjhnK ;/tk
2 50
3H ;/tk 25 ;kb s'A tZX g{oh g?B;aB L
sBykjOro/v g/OnkJhHnkoH$ 2
fwsh 1H12H2011 s'A gfjbK 33 ;kb Gkt 66 fSwkjhnK s/ g{oh g?B;aB fwbdh ;h.
6.16 DCRG in case foNkfJow/AN j'D s/ vhH;hHnkoHihH dh e?be{b/;aB L
AA of retirement sBykjOro/v g/OnkJhHnkoHOvhHJ/H % fSwkjh ;/tk! $ 4

B'NL! fSwkjh ;/tk ftu ro[Zg J/,ph,;h ftu 66 ns/ ro[Zg vh ftu 70 s'A tZX BjhA frDh
ikt/rh ns/ 10H00 bZy s'A tZX th Bjha fwb/rh.
6.16 DCRG in case B"eoh d"okB w"s j'D s/ T[; d/ gqhtko Bz[ vhH;hHnkoHihH dk sohek j/m nB[;ko j?L
AA of death. ;/tk 1;kb s'A tZX & sBykjOro/v g/OnkJhHnkoHOvhHJ/ %2
;/tk1^5 ;kb & T[es oew Bz{ %6
;/tk 5^12 & T[es oew Bz{ % 12
;/tk 12 ;kb s'A T[go sBykjOro/v g/OnkJhHnkoHOvhHJ/H %fSwkjh ;/tk
2
B'NL oew 66 fSwkjh ns/ 10H00 bZy sZe ;hws oj/rh.
 27

6.17 Family Pension gqhtkoe g?B;aB e?be{b/N eoB dk sohek L

w"s ;w/ B"eoh d"okB w"s j'D s/ foNkfJow/AN s'A pknd w"s j'D
sBykj gfjb/ 15 ;kb sZe iK s/ ns/ B"eoh d"okB w"s s'A 15
fwsqe dh 65 ;kb dh T[wo ;kb iK fwsqe dh 65 ;kb dh
sZe T[wo sZe
0^10,000 nkyoh sBykj dk 60 # nkyoh sBykj dk 40 #
10,000 s' tZX nkyoh sBykj dk 50 # nkyoh sBykj dk 30#
xZN' xZN 6000$^ xZN' xZN 4000$^
6.17 Definition of 1H gfjbk jZe gsh$ gsBh fi; soK dk th e/; j't/. gsh$ gsBh BK j'D iK gsh$ gsBh B/
(3) family for d[pkok ;akd ehs/ ikD d/ e/; ftu j/m fbyh soihc nB[;ko
family pension. 1H g[so p/o[irko s/ 25 ;kb dh T[wo sZe
2H bVeh p/o[irko s/ 25 ;kb dh T[wo sZe ( ftnkj j'D dh ;{os ftu th 25 ;kb dh T[wo
sZe fwb/rh. i/eo nDftnkjh j? sK T[wo dh ;aos BjhA f;oc p/o[irko s/ fBoGo dh ;aos
j't/rh.
3H e'Jh th pZuk I' wkBf;e $ ;aohoe s"o s/ Bekok j't/ s/ o'ih o'Nh ewkT[D d/ ekpb BK j't/
f;tb ;oiB tb'A s;dhe j't/ .
4H T[go'es ftu'A fe;/ th gqhtkoe w?Apo BK j'D dh ;{os ftu g{oh soK fBoGo wksk$ fgsk.
B'NL fi; gqhtko d/ w?Apo dh nkwdB 3500OvhHJ/H s'A tZX j? T[j fBoGo BjhA ;wfMnk
ikt/rk .

GPF Rules CSR Volume II

Sr. Rule Nature Brief Instructions

No.
1 13.1 The Punjab General Provident Fund
Rules”), came into force on the 1st
September, 1936
2 13.2 Wife and children in case of male
employee
Husband and children in case of
Female employee.
Female employee can exclude her
husband from GPF whereas male
employee can not exclude except in
case of legal separation.
gzikp ioBb gq'thv?AN czv o{bi fwsh 1H09H1936 s'A
bkr{ ehs/ rJ/ .
ihHghHczv d/ wkwb/ ftu gqhtko dh gohGk;akL
1H g[o;a eowukoh dh gsBh ns/ pZu/ ;akwb jB.
eowukoh nkgDh gsBh BZ{ ihHghHczv d/ wkwb/ ftu
gqhtko dh gqhGk;ak s'A pkjo sK jh eZY ;edk j? i/eo
T[; dh gsBh ekBz{Bh s"o s/ tZy ofj ojh j't/.
2H fJ;soh w[bkiw d/ wkwb/ ftu T[;dk gsh ns/ pzu/
gqhtko ftu ;akwb jB. fJ;soh w[bkiw i/eo ukj/
sK fbysh o{g ftu nkgD/ gsh Bz{ ihHghHczv d/ wkwb/
ftu BkwhB/;aB s'A pkjo eZY ;edh j? gqzs{ nkgD/
gqhtko s'A pkjo fe;/ Bz{ BkwhB/;aB ftu ;akwb Bjha eo
;edh .

3. 13.7 No nomination valid if family exist ihHghHczv dk w?Apo pDB ;w/A BkwhB/;aB GoBk iao{oh
and nomination other than family j/. i/eo BkwhB/;aB GoB ;w/A gqhtko j't/ sK gqhtko s'A
member. pkjo BkwhB/;aB BjhA Goh ik ;edh .

4. 13.9 No subscription during suspension/ eowukoh dh w[nsbh $ BkB fvT{Nh d'okB ihHghHczv
dies non period. In case reinstated with dh e'Jh eN"sh Bjha ehsh ikt/rh i/eo eowukoh
back wages GP subscription will be pknd ftu g{oh sBykj s/ pjkb j[zdk j? sK T[; ;w/a
 28

recovered from arrear. In case g{oh eN"she o bJh ikt/rh. eowukoh i/eo 1 wjhB/
employee proceeded on more than 1 s'A tZX S[ZNh s/ ikD ;w/A fJj fby fe d/ d/t/ fe S[ZNh
month leave he can opt not to d"okB T[j ihHghHczv dh eN"sh BjhA eotkT[ADk ukj[d z k
subscribe GPF. sk S[ZNh d"okB eN"sh Bjha ehsh ikt/rh.

5 13.10 Subscription will be fixed by employee
during paid month April and can be
can be changed in paid month Nov.
Minimum 5 % of Pay and maximum
Pay and subscription can be changed
in the month of October paid in
Novermer by the employee.
ihHghHczzv dh eN"sh dk c?;bk jo/e ;kb wkou dh
sBykj I' ngq/b ftu fwbdh j? T[; ;w/A eowukoh
tb'A ehsk ikt/rk gqzs[ xZN' xZN w{b sBykj dk 5#
ns/ tZX s'A tZX sBykj dh eN"sh eotkJh ik ;edh
j?. eN"sh nes{po dh sBykj I' Btzpo ftu fwbdh
j? d"okB pdbh ik ;edh j/.

6 13.13 Interst o GPF will be calculated on the ftnki jo/e wjhB/ dh pekfJnk ok;ah s/ e?be{bN /
balance of each month ehsk ikt/rk. i/eo ckJhBb ndkfJrh fvT{ j' iKdh
j? ns/ 6 wjhB/ d/ nzdo nzdo eo fdZsh iKdh j? sK
Interest on final pay if delayed upto 6
months upto the previous month in fi; wjhB/ ckJhBb ndkfJrh j't/rh T[; s'a gfjb/
which payment has been made. If wjhB/ sZe ftnki fdZsk ikt/rk. i/eo ckJhBb
delay beyond 6 months the Interest ndkfJrh ftu 6 wjhB/ s'A tZX d/oh j[zdh j? ns/ d/oh
will be given with the approval of dk gqpzXeh ekoB j? sK ftGkr d/ w[yh dh wzi{oh Bkb
HOD 6 wjhB/ s'A tZX d/oh d/ e/; ftu th nzs sZe ftnki
fdZsk ik ;edk j?

7 13.14 A temporary advance may be granted
to a subscriber from the amount
standing to his credit in the Fund at the
discretion of the competent authority
for the following purposes :
i. Prolonged illness.
ii. To pay for the overseas passage for
illness or education.
iii. To pay obligatory expenses like
marrages, funerals,or other
expenses
iv. Expenses on account of legal
proceedings
v. Class IV for purchase of wheat.
8 13.14 3 months pay of 50% of balane
focav/pb n?vtK; ;woE nfXekoh tb'A j/m fby/ ezwk
bJh fdZsk ik ;edk j/? :
1H bzph fpwkoh
2H ftd/; :ksok gVkJh iK fpwkoh ekoB
3H xo/b{ iao{oh you/ fit/ ;akdh, rwh iK j'o e'Jh
youk
4H e'oN e/; s/ youk
5H doik uko eowukoh Bz{ eDe yohd bJh .
3 wjhB/ dh p/f;e sBykj iK 50 # sZe n?vtK;
fdZsk ik ;edk j?. fJZe wjhB/ dh p/f;e sBykj fe;/
th we;d bJh fdZsh ik ;edh j?.

8 13.28 DLI 10,000/- or 36 months av. of
A balance whichever is less if service is
not less than 5 years at the time of
death
vhHn?bHnkJhH nXhB eowukoh dh B"eoh d"okB w"sa
j'D s/ ihHghHczv dh ckJhBb ndkfJrh d/ Bkb Bkb
10,000$^ iK fgSb/ 36 wjhB/ d/ pekJ/ dh n?t/oi I'
th oew xZN j't/ fdZsh ikt/rh. fJj oew youk j?v
2235 Bz{ p[e ehsh ikt/rh.
 29

Budget Manual

Sr Para Brief
No
1. 1.2 Govt. Accounts are divided in to ;oeko d/ b/y/ j/m nB[;ko fszB GkrK ftu tzv/ j'J/ jB
three parts namely: 1H ez;'bhv/Nv czv & g?ok 2H10
1. Consolidated Fund 2.10 2H ezNBiz;h czv & g?ok 2H11
2. Contingency fund 2.11 3H gpfbe b/yk czv & 2H31
3. Public Account Fund. 2.31
2. 1.7 The Finance Department Punjab ftZs ftGkr tb'a piN fsnko eoB bJh fejVh ;{uBK Bz{
compiled the budget estimate and nXko wzfBnk iKdk j?L
submitted to the Legislative Assembly 1H nwdB dk nB[wkB
on the basis of following compilations: 2H nkw you/ dk nB[wkB
1. Estimate of Income 4.4
3H Bth ;ehwK dk nB[wkB
2. Estimate of Ordinary Expenditure 5.5
3. Schedule of New Expenditure 7.6 (a) 4H tZv/ s/ S'N/ ezwK dh fvN/b
4. List of Major & Minor works.7.6(b) 5H tkX/ xkN/ dh ;N/Nw?AN
5. Statement of anticipated excess &
surrenders. 13.1 &13.2
3 1.11 Estimate of Income nkwdB dk nB[wkB fsnko eoB dk sohek & g?ok 4H4
4.4 Actual of previous years and the nB[;ko fgSb/ ;kb dh n;b nkwdB ns/ ub oj/ ;kb
revised estimate of current financial dk otkJhiv nB[wkB Bz{ nXko wzB e/ nrb/ ;kb dk
year ordinarily afford the best guide nkwdB dk nB[wkB fsnko ehsk ik ;edk j?.
in framing the budget estimate of
next year.
4 Estimate of ordinary expenditure nkw you/ dk nB[wkB fsnko eoB ;w/A fJj t/yDk
5.1 relate to such expenditure as is j[zdk j? fe nrb/ ;kb ftu ftGkr d/ Bkowb ezw eod/
expected to be incurred during the ofjD bJh feB/ you/ dh iao{os j't/rh .
next year for the normal working of
the department, with reference to
existing sanctions.
5.1 (1) Items to be included in Schedule of BthA ;ehw d/ piN nB[wkB ftu fejVhnK fejVhnK
New Expenditure nkJhNwK doi ehshnK iKdhnK jB T[BK dk t/otk j/m
a) Expenditure relating to New nB[;ko j?
Service a) Expenditure relating to New Service
b) Expenditure relating to a re- b) Expenditure relating to a re-organization of
organization of existing service existing service
c) Expenditure relating to c) Expenditure relating to temporary Estt.
d) Any non-recurring Grant-in-Aid
temporary Estt.
e) Ay excess of the last provision.
d) Any non-recurring Grant-in-Aid
e) Ay Excess of the last provision
5.1 All items except which are included nkw you/ d/ nB[wkB ftu pkeh ;ko/ you/ dhnK
(11) in New Expenditure nkJhNwK f;tkJ/ fijVhnK nkJhNwK BthA ;ehw ftu
(S.O.E.) doi jB.
5 1.13 The schedule of new expenditure Bth ;ehwK dk ;?fvT[b fsnko eoB ;pzXh jdkfJsK
7.6 contains those items of expenditure 7H6(J/)
(a) which are treated as new expenditure
and which therefore required special
security before they can be included
in the budget as presented to the
 30

Legislative Assembly. Detail

procedure in Paa 7.6(a)
6 1.15 Preparation of List of Major and tZv/ ns/ S'N/ ezwK dh fb;N fsnko eoB dk sohek 7H6
7.6 Minor Works . (ph)
(b)
7 1.17 Object of Statement of Excess and tkX/ xkN/ dh ;N/Nw?AN fsnko eoB dk bkG 1H17
Surrender
8. 1.20 Appropriation pZiN nbkNw?AN ftu ;ko/ ;kb ftu j'D tkb/ you/ ns/
12.1 An appropriation is intended to cover i/eo fgSb/ ;kb dh e'Jh d/Ddkoh j[zdh j//? ;akwb ehsh
all the charges including the past iKdh j?.
year liability if any .
9 1.21 Supplementary, Additional, Excess ;gbhw?ANoh, n?vh;aB iK ne;?; rokN
Grant Para 2.39, 2.18 BM
10 1.22 Vote on account =2.46
Vote on credit = 2.47
Exceptional Grant 2.19
11 1.24 Control Over Expenditure you/ Bz[ eNo'b ftu oyD bJh
1. Responsibility of Head of 1H ftGkr d/ w[yh dh i[w/tkoh g?ok 12H3
Department/ Controlling 2H vhHvhHU dh i[w/tkoh 12H5
authority = 12.3 3H nkfvN dh i[w/tkoh 12H6
2. Responsibility of DDO =12.5 4H ftZs ftGkr dh i[w/tkoh 12H8
3. Responsibility of Audit Office
12.6
4. Responsibility of Finance = 12.8
12 12.20 Object of Re-conciliation of ftGkr dhnK you/ $ nkwdB d/ nzefVnK dk
departmental figures with wjKb/ykeko Bkb fwbkD eoB d/ bkG
Accountant General Office
13 1.28 Constitution and functions of nB[wkB ew/Nh dh pDso ns/ ezwK dk t/otk g?ok 16H1
Estimate Committee = Chapter 16.1 ns/ 16H2
and 16.2
14 1.29 Constitution Public Accounts b'e b/yk ew/NH dh pDso ns/ ezwK dk t/otk 15H10
Committee Para 15.10 functions ns/ 15H14
Para 15.14
15 15.4 Financial irregularities ftZsh p/fB:whnK dk t/otk 15H4
16 Appen List of Charged Expenditure in the ukoiv you/ dh fvN/b L
dix B State Budget manual Appendix b 1H oki d/ rtoBo dhsBykj s/ you/
a. Pay and allowances and other 2H ;gheo s/ $ fvgNh ;gheo d/ sBykj s/ you/
expenditure for Governor. 3H ;N/N tb'A fdZsk ikD tkbk ftnki nkfd
b. Salary and allowance of 4H jkJh e'oN d/ iZiK dh sBykj ns/ GZs
Speaker /Deputy Speaker. 5H ndkbs tb'A ikoh e'oN fvroh .
c. Debt charges for State including
Interest, sinking fund charges,
redemption charges etc.
d. Salary and allowances of Judges
of High Court.
e. Any court degree.
17 14.4 Re-appropriations =Detail in Para oh^ n?go'gohJ/;aB feE/ j' ;edh j? g?ok 14H4
14.4
18 14.5 Re-appropriations not allowed oh^ n?go'gohJ/;aB feE/ BjhA j' ;edh g?ok 14H5
Detail in Para 14.5 Sr No. i to iv
 31
PUNJAB FINANCIAL RULES VOLUME I
S Rule Subject
N
1 2.2 Cash Book
Government employees who are
required to receive and handle cash,
shall maintain cash book
i) Cash book should be in form PF 1
and cash book should be bound
and machine page number. A
Certificate regarding page number
should be given on first page
before bring into use.
ii) All monetary transactions must be
entered in cash book and attested
by DDO
iii) At the closed regularly and duly
checked by DDO.
iv) At the close of month the closing
balance must be reconciled with
actual balance.
v) Amount deposited with Treasury
during the month must be
reconciled with Treasury figure.
vi) Erasure or over-writing strictly
prohibited. Every cutting must be
attested by DDO
vii) Private cash should not be mixed
with Govt. Cash.
viii) Class IV (Group D) employee as
far as possible should not be
allowed to carry cash.
2 2.4 All income should immediately be
deposited into Treasury without delay.
3. 2.8 Permanent Advance (Impress Account)
can be sanctioned by competent
authority for making small contingency
payments.
4. 2.10 2.10(a) Principal relating to ;oeko dk youk eoB ;pzXh f;XKs o{b 2H10 (J/)
Government Expenditure. or
Cannons of Financial Propriety.
gzikph
e?;a p{e fsnko eoB ;pzXh jdkfJsK
;oekoh e?; dk b?D d/D eoB bJh vhHvhHU Bz{ e?; p[Ze
w/BN/B eoB ;pzXh j/m nB[;ko fB:wK dh gkbDk
eoBh j't/rh L
1H e?;a p{Ze ckow ghHn?cH^1 d/ fBoXkos ckow s/
fsnko ehsh ikt/rh ns/ e?;a p{e d/ gzB/ w;ahB Bkb
Skg/ j'D ns/ fibd pzBh j't/ ns/ e?;a p[Ze d/ gfjb/
gzB/ s/ vhHvhHU tb'A gzfBnK dk ;oNhche/N fdZsk
ikt/rk.
2H g?;/ d/ b/D d/D Bkb ;pzXh ;ko/ fJzdoki e/?;a p[Ze
ftu ehs/ ikDr/.
3H e?;a p[Ze vhHvhHU tb'A jo o'I o?r{bo s"o pzd ns/
u?e ehsh ikt/rh
4H wjhB/ d/ nyho tkb/ fdB vhHvhHU e?;a p[Ze ftu
do;kJ/ p?bz; Bz{ n;b p?bz; Bkb fwbkD eoe/ T[;
;pzXh s;dhe ehsk ikt/rk . i/eo wjhB/ d/
nyhotkb/ fdB vhHvhHU dcso ftu BjhA sK T[j fJ;
soK dh ekotkJh eoB bJh fe;/ j'o nfXekoh iK
;[gov?AN dh i[w/tkoh bkJh ikt/rh ns/ dcso ftu
nkT[D s/ vhHvhHU tb'A u?e eoB T[gozs d;ys ehs/
ikDr/.
5H wjhB/ d"okB i/eo yikB/ ftu yikB/ ftu iwK
eotkJhnK oewK dk t/otk nrb/ wjhB/ dh 15 skohy
sZe yikB/ s'A wzrtk e/ e?;a p[Ze Bkb fwbkD ehsk
ikt/rk.
6H e?; p[Ze ftu fJzdokiK Bz[ pb/fvzr eoBk iK
UtookJhN eoB dh g{oh soK wBkjh j?.
7H gqkJht/N e/;a Bz{ ;oekoh e?;a Bkb fwe; BjhA ehsk
ikt/rk.
8Hdoik ^4 eowukoh Bz{ e?;a fbikD iK fbnkT[D dh
wBkjh j? i/eo nfijk eoBk io{oh j't/ sK fe;/
fJwkBdko ns/ bzph ;/tk tkb/ eowukoh dh fvT{Nh
brkJh ikt/ ns/ i/eo oew finkdk j't/ sK fJZe s'A
tZX eowukoh Bkb G/i/ ikD .
;oekoh nkwdB Bz{ you/ bJh BjhA tofsnk ik ;edk
ns/ T[; Bz{ s[ozs yikB/ ftu iwK eotkfJnk ikDk j[zdk
j/?.
ftGkr dk w[Zyh, efw;aBo iK fvgNh efw;aBo nkgD/
j/mb/ dcsoK Bz{ gowkB?AN n?vtK; dh wzi{oh d/ ;ed/
jB. oew dk c?;bk wjKb/ykeko dh ;bkj Bkb ehsk
ikt/rk.
ghHn?cHnkoH ftu jB.
 32

5. 2.10 2.10(b) Restrictions relating to ;oeko dk youk eoB bJh iao{oh ;aosK o{b 2H10(ph)
Government Expenditure ghHn?cHnkoH ftu jB.

6. 2.15 No cash payment. ;oeko tb'A ehshnK ikD tkbhnK ndkfJrhnK i/eo
oew 100$^ o[gJ/ s'A finkdk j? sK u?e nkfd okjhA
ehshnK ikD 1

7. 2.16 Currency of Cheque Government ;oekoh u?Ze fi; wjhB/ ikoh ehsk frnk T[; wjhB/
Cheque remains current for 3 months s'A pknd fszB wjhB/ sZe t?fbv ofjzdk j?.
from the month of issue.

8. 2.17 Cancelled cheque should be destroyed i/eo vhHvhHU tb'A ikoh ehsk frnk u?Ze e?A;b eoBk
and entry regarding cancellation be j't/ sK vhHvhHU T[; u?e Bz{ gkV e/ T[; dk fJzdoki
made on counterfoil of cheque book u?e p[Ze dh ekT[No ckJhb s/ eo/rk.

9. 2.18 In case of cheque lost the Treasury
should be informed regarding stop
payment and lost cheque should be
cancelled only after obtaining certificate
from Treasury regarding stop payment
of lost cheque.
u?e r[zw j'D dh ;{os ftu s[ozs yikBk nc;o Bz{
;{fus ehsk ikt/rk .yikB/ s'A fJj ;oNhche/N fbnk
ikt/rk fe r[zw j'J/ u?Ze dh BK sK ndkfJrh ehsh rJh
j? ns/ BK jh ehsh ikt/rh. fco r[zw j'J/ u?Ze Bz{ e?A;b
ehsk ikt/rk

10 2.25 All claim against Government above 500 if
not submitted to Treasury within 1 year
from the date its become due may be
submitted after getting approval from Head
of Department / Government. In case the
claim could not be sent to Treasury within 3
years that claim will become time bar. The
same can be submitted to treasury with the
approval of Administrative Department.
eowukohnK d/ eb/w i/eo 500$^ s'A findk jB ns/
fvT{ j'D s'A fJZe ;kb s'A fszB ;kb sZe yikB/ BjhA G/i/
ik ;e/ sK T[; dh ndkfJrh dh wzi{oh ftGkr d/ w[Zyh $
;oeko s'A b?D T[gozs yikB/ G/fink ik ;edk j?.
2H i/eo e'Jh th eb/w fvT{ j'D T[gozs fszB ;kb sZe
yikB/ Bjha G/fink frnk sK T[j eb/w NkJhw pko
j't/rk ns/ ;oeko dh wzi{oh Bkb jh vonk ehsk ik
;e/rk.

11 2.31 Responsibility of over charge. Drawing
Officer is responsible any over charges,
fraud or misappropriation. Treasury
Officer or controlling officer can only
be responsible in case of culpable
negligence.
i/eo e'Jh oew yikB/ ftu'A rbs sohe/ Bkb tZX
vokn ehsh rJh j't/ sK T[; dk f;ZXk i[w/Atko vonk
eoB tkbk j't/rk . yikBk nc;o iK ezNo'fbzr
nfXekoh i[w/tko sK jh mfjokfJnk ik ;edk j? i/eo
T[BK tb'A th ;KM/ s"o s/ fwbh G[rs Bkb e'Jh rbs
ndkfJrh vokn ehsh rJh j't/ .fJ; bJh vhHvhHU Bz{
;ko/ ftsh fB:wK dh ikDekoh j'Dk iao{oh j?. fijV/
fpb wjhB/ d"okB yikB/ s' vokn ehs/ iKd/ jB T[BK
dh fvN/b nrb/ wjhB/ dh 15 skohy sZe yikB/ s'A
wzrtk fe e?;a p[Ze Bkb fwbkD ehsk ikDk iao{oh j?.

12 2.33 Responsibility of loss through fraud. rpB j'D d/ e/; ftu rpB eoB tkbk th i[w/tko j[zdk
Every person will be personally j? ns/ fi; eowukoh $ nfXekoh dh rbsh Bkb rpB
responsible for any fraud due to j'fJnk j? T[j th i[w/tko j[zdk j?.
 33

negligence of duty.

13 2.46 No recovery from GPF No recovery fe;/ th fe;w dh ;oeko dh foetoh ihHghHczv ftu'
can be effected from GPF without the eowukoh dh ;fjwsh s'A fpBK Bjha ehsh ik ;edh .
consent to subscriber.

14 4.1 Duties of Revenue department o?tfB:{ ftGkr dhnK i[w/tkohnK jB fe T[j ;oeko
regarding Government revenue It is the dk o?tfBT[ ;w/A f;o fvwKv fsnko eoe/, fJZemk eoe/
duty of revenue/administrative yikB/ ftu iwK eotkD .
department to see that all dues to
Government are promptly, correctly
assessed, collected and paid into
Treasury

14 4.1 If wrong credits thus come to the notice i/eo nwdB dh oew fe;/ rbs j?v ftu iwK j' rJh
a of the controlling officer, he should at j't/ sK wjKb/ykeko d/ fXnkB ftu fbnk e/ ;jh ehsk
once inform the Accountant-General for ik ;edk j?.
correction

15 5.1 Pay and allowances are due in the next eowukohnK dh sBykj nrb/ wjhB/ d/ gfjb/ ezw tkb/
first working day. In some cases pay fdB fvT{ j[zdh j?. wkou wjhB/ Bz{ SZv e/ pkeh
can be drawn before due date at Sr (a) wjhfBnK ftu sBykj e[M yk; ekoBk eoe/ fvT{ j'D
to (e) s'A gfjbK jh fdZsh ik ;edh j/? fit/ eowukoh dh
pdbh, foNkfJow?N, B"eoh SZv e/ ikDk, bzph S[ZNh s/
ikDk iK ftd/;h ;/tk ftu ikDk j't/ .

16 5.3 a Date of death Pay or pension is payable fi; fdB eowukoh iK g?B;aBo dh w"s j[zdh j? T[;
on the date of death. fdB dh sBykj $ g?B;aB fdZsh iKdh j?.

16 5.3 b Death of employee / pensioner The
a payment of claims of deceased may be
paid without legally authority with the
approval of Head of Department/
Government along with indemnity
bond. In doubtful cases the payment can
only be made in case of usual legal
authority is given.
eowukoh $ g?B;aBo dh w"s T[gozs T[; d/ nkgD/
pekJ/ eowukoh d/ gqhtko d/ w/?Apo Bz{ nkgDh s;Zbh
eoB T[gozs ftGkr d/ w[yh dh wzi{oh b? e/ ns/
nJhv?wBNh pKv Gotk e/ fpBK tko;K d/ ;oNhche/N
ndkfJrh ehsh ik ;edh j?. ;aeh e/;K ftu tko;K d/
;oNhche/N dh wzr ehsh ikt/rh.

17 5.9 Attachment of Pay by court of law. or
Total gross emoluments earned by the
Government employee are represented
by ‘X’ and the allowances declared to
be exempt from the subsistence grant
allowance paid to such Government
employee, are represented by ‘Y’ the
net amount attachable if any, will be X-
Y-[1000]i/3. if the attachment degree is
other than maintenance.
eowukoh dh fe;/ ndkbs tb'A sBykj dh nN?uw?AN
d/ j[ew fwbD s/ dcso d/ w[yh tb'A s[ozs gkbDk ehsh
ikt/rh. sBykj j/m nB[;ko nN?u j' ;edh j? L
;ko/ GfsnK ;w/s e[b sByikj & X
GZs/ I' nN?u BjhA j' ;ed/ & Y
nN?u ehsh ik ;edh oew &
e[b sBykj ^ GZs/ I' nN?u BjhA j' ;ed/^ 1000 $ 3

18 7.15 DDO can drawn pay of lower employee i/eo fe;/ ;w/A eowukohnK dh frDsh wzi[{o ;ad
[ k
against higher vacant post. n;kwhnK s'A tZX iKdh j? sK tkX{ n;kwh dh
 34

sBykj fe;/ th pokpo ik T[u/oh ykbh gJh

n;kwh fto[ZX vokn ehsh ik ;edh j? fijVh fe
T[; e/vo Bkb ;pzXs j't/.

19 8.2 Different kinds of : 8.2 1. Contract tZy tZy fe;w d/ nu/s (contingency ) you/
Contingency (2) Countersigned o{b 8H2 ftu doi jB.
contingency (3) Audited contingency.

20 9.1 Refund of revenue A competent
authority may accord sanction to a
refund of revenue. Refunds of revenue
are not registered as expenditure for
purposes of grants or appropriation
i/eo fe;/ th ;oekoh o?tfBT{ Bz{ tkg; (Refund )
d/Dk j't/ sK ;woE nfXekoh tb'A T[; dh wzi[oh fdZsh
ikt/rh. fJ; soK d/ foczv Bz{ youk BjhA wzfBnk
ikt/rk ;r'A ;oekoh ykfsnK ftu nkwdB xZN fdykJh
ikt/rh.

21 15.6 In case of Transfer of employee who is i/eo fe;/ ;N'o d/ fJzukoi eowukoh dh pdbh j[zdh
in charge of store he must give charge j? sK ukoi b?D tkbk ns/ ukoi d/D tkbk d't/
on his transfer. eowukoh jkiao j'Dr/ ns/ ukoi b?D $ d/D dh fog'oN
dcso d/ w[yh Bz{ fdZsh ikt/rh. i/eo fe;/ fe;w dh
xkN j't/rh sK ;w/A f;o ukoi b?D tkb/ eowukoh tb'A
dcso d/ w[yh BZ{ fog'oN fdZsh ikt/rh.

22 15.16 Physical Verification of store ;N'o dh jo/e ;kb gVskb eoBh iao{oh j?. jdkfJsK
dk t/otk fB:w 15H16 ns/ 15H17 ftu doi j?.
15.17

23 15.3 Condemnation of Store annexure C
chpeter 15
24 17.2 Before public money can be spent
sanction of competent authority exist
and also funds are available.
25 17. Expenditure on Pay and allowances for
13 the month of march in anticipation of
funds can be incurred.
26 17. No expenditure can be incurred on any
14 “New Service” without the specific vote
of the Legislature. With a view,
however, to financing “unforeseen
expenditure” “contingency fund” has
been established.
27 18. delegated powers Powers derived from
13 a delegation cannot be exercised by the
recipient of the delegated powers from a
date earlier than the delegation
;N'o Bz{ ezvw eoB dk ns/ fv;g'ib dk sohek
u?gNo 15 d/ nyho s/ nBe;uo ;h ftu j?.
;oekoh g?;k you eoB s'A gfjbK ;woE
nfXekoh dh you/ dh wzi{oh iao{oh j? ns/ Bkb
you eoB bJh czv T[gbpX j'D/ io[{oh jB.
wkou dh sBykj I' ngq?b ftu fdZsh iKdh j? T[;
bJh i/eo czvi BK th j'D sK th ndkfJrh ehsh
ik ;edh j?.
ftXkB ;Gk dh wzi{oh s'A gfjbK fe;/ th fe;w dh
BthA ;ehw s/ you Bjha ehsk ik ;edk i/eo
nfijk eoBk iao{oh j' ikt/ sK nu/s czv ftu
T[Xko b? e/ tos fbnk ikt/rk s/ pknd ftu
ftXkB ;Gk dh wzi{oh b? e/ oew nu/s czv Bz{
tkg; d/ fdZsh ikt/rh.
i/eo fe;/ nfXekoh tb'A nkgD/ nfXeko fe;/ j'o
nfXekoh Bz{ v?bhr/N okjhA fdZs/ j'D sK T[j
v?bhr/N dh fwsh s'A pknd d/ e/;K ftu bkr{
j'Dr/ g[okB/ e/;K s/ bkr{ BjhA j'Dr/.
 35

PFR Volume II (Appendix)

Sr. Appe- Subject Description.

No ndix
1 rule 5 Inter Department ;oeko d/ tZy tZy ftGkrK ftu nkg;h b?D d/D pko/ L
Adjustments : Service ;oeko d/ ;/tk ftGkr id'A fJZe d{;o/ Bz{ e'Jh ;/tktK fdzd/ jB iK
Department may not charge fe;/ fe;w dk ;wkB fdzd/ jB sK T[; dk e'Jh b?D d/D BjhA ehsk
and be not charged for any iKdk l fJ; o{b dhnK j/m fby/ nB[;ko S'NK jB L
services or supplied made to
1H izrbks ftGkr id'A th e'Jh ;wkB fe;/ j'o ftGkr Bz{ d/t/rk sK
another service department.
There are some exceptions b?D d/D iao{o ehsk ikt/rk.
2H i/b d/ e?dhnK Bz{ id'A b'e fBowkD ftGkr e'b b/po dk ezw b?D
tk;s/ fdZsk ikt/rk sK b?D d/D iao{o ehsk ikt/rk.
3H BfjoK dh okyh bJh i/eo ;g/?;ab g[fb; c'o; brkJh iKdh j?
sK T[; dk youk Bfjoh ftGkr fdzdk j? .
2 rule 6 Commercial department will ewo;ahnb ftGkr id'A th fe;/ j'o ftGkr Bz{ ;/tktk d/t/rk iK
charge and be charged for bt/rk sk jw/;ak b/D d/D ehsk ikt/rk.
any services or supplies made
to other department.
2. 4 Guiding Principles for Govt. 1. The terms of a contract must be precise and definite
rule. 1 Contract 2. legal and financial advice should be taken.
to 9 ;oekoh ezw dk m/ek d/D ;pzXh 3. Standard forms of contracts should be adopted.
4. The terms of a contract once entered into should not be
jdkfJsK
materially varied.
5. No contract involving an uncertain or indefinite liability or
any condition of an unusual character should be entered.
6. contracts should be placed only after tenders have been
openly invited.
7. no order for supplies etc. should be placed without at least a
written agreement to the price.
8. Provision must be made in contracts for safeguarding
Government property entrusted to a contractor.
9. The Accountant-General has power to examine contracts
5 Destruction of record Detail in appendix 5
 36

AN INTRODUCTION TO INDIAN AUDIT AND ACCOUNTS.

Sr. Para Subject Description.
No
1. 1.3 Accounting. All the transactions should also be nekT[fNzr dk Gkt fe;/ th ndko/ tb' tZy tZy
classified under various heads, as for example the rkjeK dk fj;kp feskp, t;s{nK dk fj;kp iK
names of various customers dealt with or of d/D dkohnK dk fj;kp oyD Bz{ nekT[fNzr fejk
various articles dealt in; and that the results of the iKdk j?.
transactions under these heads should be arranged
in such a form as to show clearly each separate
transaction with combined effect of any desired
series of transactions. The process through which
these ends are affected is called accounting.
2. 1.4 Compilation of Govt. Accounts In India Gkos ftu ;oekoh b/fynK dk fj;kp ezNo'bo
compilation of Government Accounts are being ns/ nvhNo ioBb tb'A ofynk iKdk j?.
done by Comptroller and Auditor General of
India.
3 1.5 to Audit Audit is, Examination of accounting nkfvN fsnko ehs/ b/fynK Bz{ u?e eodk j? fe
1.7 records undertaken with a view to T[j ;jh Yzr Bkb fsnko ehs/ rJ/ jB ns/ fe;/
establishing whether they correctly and fe;w dh rbsh BjhA ehsh rJh .
completely reflect the transactions to which
they purport to relate
4. 1.9 Audit is an agency of Financial Control or nkfvN ftsh ezNo'b d/ jfEnko d/ s"o s/ ezw
Audit is a watch dog : Audit is an nkT[Adk j? iK
instrument of financial control. In its relation nkfvN fBrokBh dk o'b ndk eodk j?.
to commercial transactions, it acts as a
safeguard on behalf of the proprietor. In
Government Audit it safe guard the interest
of tax payers.
5. 1.11 Fundamental Principal of Audit Prompt nkfvN d/ w[Yb/ f;ZXKs L g?ok 1H11
payment of money into the treasury, the strict
following up of arrears, the necessity for
accounts accurately portraying the facts, the
value of checking the accounts and of
conducting local inspections, periodical stock
verification and the check of stock with the
accounts, where fundamental principles of
audit
6. 2.5- CAG Duty in respect of Accounts : a) ;hHJ/HihH dhnK b/fynK gqsh fvT{NhnK L
2.7 compiling the accounts of the Union and of T) tZy tZy ;oekoK d/ b//y/ ezgkfJb eoBk .
each State and n) tZy tZy ;oeko d/ b/y/ w/BN/B eodk j?.
(b) keeping such accounts in relation to any
of the matter specified in clause (a) as may
be necessary;
7 2.13 GAG Duty in respect of Audit It is the ;hHJ/HihH dhnK nkfvN Bkb ;pzXs i[w/tkohnK :
duty of CAG to audit all receipts/ payments 1H fJj tZy tZy ;oekoK d/ dcsoK ftu ik e/
of Consolidated fund, contingency fund and T[BK d/ b/fynK dk nkfvN eodk j? ns/ T[; ;pzXh
Public Account Fund of India and of each ;oekoK Bz{ nkfvN fog'oN G/idk j?.
State
 37

8 2.18 Audit Report The Comptroller and Auditor ;hHJ/HihH tZy tZy okiK iK e/Ado ;oeko d/
General is to submit his reports containing dcsoK dk nkfvN eoB T[gozs nkfvN fog'oN
the results of audit on the Accounts of the ;pzXs ;oeko dh ftXkB $ b'e ;Gk BZ{ g/;a
Union or of a State or a Union Territory eodk j?.
having a Legislative Assembly to the
President or the Governor or the
Administrator, as the case may be, who shall
cause them to be laid before the
Parliament/Legislatures.
9 3.2- Financial Administration in India : Gkos ftu ftsh gqpzXB
3.4 Legislative Control 3.2 1H ftXkB okjhA ezNo'b L e'Jh th youk T[Bh d/o
Administrative Control 3.3 sZe Bjha j' ;edk fizBh d/o sZe ftXkB ;Gk tb'A
Audit Control 3.4 wzi{oh BK fdZsh rJh j't/.
2H gqpzXeh ezNo'b L ftXkB ;Gk s'A piN gk; j'D
T[gozs T[; Bz{ tZy tZy ftGkrK d/ gqzpXeh ;esoK
okjhA youk ehsk iKdk j? .
3H nkfvN ezNo'b L youk j'D T[gozs nkfvN tb'A
u?e ehsk iKdk j?
10 3.17 A statement of its estimated annual ;kbkBk nkwdB s/ you/ dk nB[wkB iK piN
receipts and expenditure is prepared by each
Government and presented to its Legislature
11 3.25- Ways and Means advances Generally the
eJh tko ;oeko d/ you/ nkwdB Bkb' finkdk
3.26 current receipt of Government fall short of
current expenditure during the earlier part of the j[zd/ jB nfijh jkbs ftu ;oeko p?Ae s'A E'V/
financial year and sometimes exceptionally heavy ;w/A dk n?vtK; b? b?dh j?.
payments in excess of cash balance have also to
be made. In such cases, the Central Government
borrows from the Reserve Bank against issue to
Treasury Bills, whenever necessary, for
replenishing its cash balance. Similarly, the State
Governments, in terms of their agreements with
the Reserve Bank, obtain Ways and Means
advances from the Bank which are repayable
within a period not exceeding three months for
special ‘Ways and Means’ advances.

12. 3.27 Resource Operation. The process of distribution

e?; tZy tZy okiK Bz{ foiot p?Ae nk c fJzvhnK d/
of funds to various states called Resource
eoz;h nfXekohnK okjhA G/fink iKdk j?.
Operations. This is carried out by the Currency
Officer of the Reserve Bank either by actual
remittance of notes and coins between non-
banking treasuries and the Bank or by transfer
*
through currency chests .
 38

13 4.2 Indian Currency. One rupee notes issued by Gkosh ezo;h fJe o[gJ/ dk B'N j? . fJZe o[gJ/ s'A
the Ministry of Finance and bank notes
T[go d/ B'N p?Ae B'N jB fi; Bz{ Gkosh foiot
issued by Reserve Bank of India. Under the
p?Ae ikoh eodk j?.
provisions of the Reserve Bank of India Act,
1934 the sole right to issue bank notes in
India has been vested in the Reserve Bank
with effect from April, 1935.

14 5.1 Finance System in India Federal : Our Gkos dks ftsh YKuk ;zxkswe j?. tZy tZy
Constitution lays down that India shall be a ftf;nK Bz{ okiK ns/ Gkos ;oeko ftu tzfvnk
Union of States. A large number of j'fJnk j?. e[ZM ftf;nK s/ oki ;oeko eo
economic, social and developmental brkT[D dk c?;bk nkg eodk j? ns/ eo fJem/
functions and responsibilities have been eodk j?. id fe e[ZM ftf;nK s/ Gkos ;oeko
assigned to the States by the Constitution ekBz[B pBkT[Dh j? ns/ Gkos ;oeko o?tfBT{
keeping in view that they require local fJZemk eodh j? ns/ T[BK ftu'A e[ZM eo dh oew
supervision and nearness of the governing okiK ftu fB:wK nB[;ko tzvh iKdh j? iK fco
authority. However, in regard to resources ftsh efw;aB dh ;bkj nB[;ko tZy tZy okiK Bz{
the Constitution has assigned the power of ftsh ;jkfJsk fdZsh iKdh j? .
taxation either to Union or to the States
whichever is in the best position to levy and
collect it thereby attempting to avoid
overlapping of tax jurisdiction.
15 5,2 Distribution of taxes receipt etc. List of fijV/ Gkos ;oeko brkT[Adh j? ns/ fJZem/ th
taxes which a levied and collected by Govt. Gkos ;oeko eodh j? gqzs[ T[BK Bz{ fJZemk eoB
of India and net proceeds are distributed dk youk eZN e/ pkeh oew okiK Bz{ tzvdh j?.
amongst the states as laid down in article 269
of Constitution. These are duties on
agriculture land, Estate duty on property
Taxes on goods and passangers carried by
Rail, Sea or air etc
16 5.3 Finance Commission of India Duties It is the Gkos d/ ftsh efw;aB dhnK fvT{NhnK L
duty of the Finance Commission to make
recommendations regarding the distribution
of Income tax and Union excise duties
between the Union and the States and the
allocation of the States share among them,
and also regarding the principles which
should govern grants under Article 275. The
President may also refer any other matter to
the Commission in the interests of sound
finance.
17 5.4 Guide lines for Finance Commission of Gkos/ d/ ftsh efw;aBo bJh ;/XK L
India. : the resources of the Central
Government and the demands thereon on
account of the expenditure on civil
administration, defense and border security
 39

18 6.8 Purpose/difference of Govt. and ;oekoh ns/ gqkJht/N b/fynK dk tZy tZy we;d
Commercial Accounts Purpose of eh j? .
Government Accounts is to determine how
little money it needs to take out of pockets of
the tax payers in order to maintain its
necessary activities.
Purposes of Commercial Accounts are meant
to show how much money the concern can
put into the pockets of the proprietors
consistently to maintain profit earning
standard in the concern
19 6.17 Comparisons of govt audit with commercial ;oekoh ns/ gqkJht/N nkfvN ftu eh coe j? .
audit.
 40

Punjab Treaury Rules

Sr Rule Subject
1. 8 Government Receipt.
8(1 ) Revenue of the Government shall
not be appropriated to meet
departmental expenditure
8(2) Exceptions. ( detail from a to m)
2. 25 Arithmetical mistakes can be corrected
by Treasury. A Treasury Officer may
correct an arithmetical inaccuracy or an
obvious mistake in any bill presented to
him for payment
Description.
8(1) ;oekoh nkwdB you/ bJh BjhA tosh ik
;edh.
8(2) ;oekoh nkwdB e[ZM e/;K ftu fi; dh fvN/b
fB:w ftu j? you/ bJh tosh ik ;edh j?.
yikB/ ftu G/i/ rJ/ fpbK ftu i/eo e'Jh I'V ftu
rbsh j't/ sK yikBk nkgD/ gZXo s/ mhe eoe/ fpb
gk; eo ;edk j?.

3 26 Powers of Collector ( DC) A Collector fib/ dk e[b?eNo fe;/ io{oh e/; ftu fpBK fB:wK s'A
may in circumstances of urgency, by an yikBk nc;o Bz{ fbysh j[ew d/ e/ oew eYtk
order, in writing, authorize and require ;edk j?.
the Treasury Officer to make a payment,
not being a payment of pension, without
complying with the provisions of
Treasury rules.

4 42 Loss in Treasury Any defalcation or i/eo yikB/ ftu fe;/ fe;w dk B[e;kB $ rpB j'
loss of public money , stamps, opium or ikt/ sK T[; dh ;{uBK s[ozs T[u nfXekohnK ns/
other property of the Government wjKb/ykeko Bz{ fdZsh ikt/rh.
deposited in a treasury or Sub-treasury
shall at once be reported by the officer
concerned to his immediate superior
officer as well as to the Accountant
General, even when such loss has been
made good by the person responsible for
it

5 65- Inspections of Treasury. Inspection of yikB/ dk BohyD efw;aBo, fvgNh efw;aBo,

77 Treasury shall be made by Deputy wjKb/ykeko ns/ ftZs ftGkr tb'A ehsk iKdk j?.
Commissioner, Commissioner,
Accountant General Office and Finance
Department etc.

6 97 Deposit of Government Securities etc. id'A e'Jh th oew yikB/ ftu ;feUoNh d/ o{g ftu
All moneys received by or deposited with iwK eotkJh iKdh j? sK T[j gpfbe b/y/ ftu iwK
a Government employee in his capacity as j[zdh j?.
such, other than revenues or public
moneys raised or received by the
Government of the State, shall be paid
into the Public Account of the State.
 41

7 101 Duplicate Receipt of Government
Deposit. No Government officer shall
issue duplicates or copies of receipts
granted for money received on the
allegation that the originals have been
lost. If any necessity arises for such a
document, a certificate may be given that
on a specific day a certain sum on a
certain account,
yikB/ ftu iwK eotkJh rJh oew dh v[gbhe/N
o;hd fJ; nXko s/ fe n;b r[zw j' u[Zeh j? BjhA
fdZsh ik ;edh. i/eo b'V j't/ sK yikBk nc;o fJj
s;dhe eo ;edk j? fe e'Jh th oew yikB/ ftu
fe; ftnesh tb'A fe;w we;d bJh ns/ fezBh oew
iwk eotkJh rJh.

8 137 Repair of Treasury Padlock: No local yikB/ dk i/eo e'Jh fizdok yokp j' ikt/ sk T[; dh
(4) mechanic shall ever be allowed to repair a w[ozws bJh b'eb we/fBe Bz{ yikB/ ftu BjhA
treasury padlock or to make a new key for p[bkfJnk ik ;edk .
one.

9 154 Newly created office. A Treasury Officer Bt/A dcso d/ nfXekoh dk yikB/ ftu vhHvhHU yksk
(4) shall not permit the first withdrawal by a y'jbD s'A gfjbK wjKb/ykeko,gzikp,uzvhrV dh
Drawing Officer of a newly created office gqtkBrh dh iao{os j[zdh j?.
unless an authority is received from the
Accountant-General

10 159 Submission of bills to Treasury. Detail vhHvhHU tb'A yikB/ ftu fpb G/iD ;pzXh jdkfJsK
procedure to be adopted by DDOs dk t/otk .

11 253 Arrear Claims In case of employee
transfer from one office to another his
Note claim of arrear of previous office shall be
drawn by present office after obtaining
drawn statement from previous office.
i/eo fe;/ eowukoh dh gzikp ftu fe;/ j'o dcso
iK gzikp ;oeko d/ fe;/ j'o ftGkr ftu j[zdh j? sK
T[; dk fgSb/ ;w/A dk i/eo e'Jh pekfJnk pDdk j?
sK g[okB/ dcso s'A voknB ;N?Nw?AN wzrtk e/ Bt/A
dcso fiE/ eowukoh ezw eo fojk j[zdk j? T[E/
vokn ehsh ikt/rh.

12 227 Signing of his own last Pay Certificate by BkB riNv nfXekoh nkgD/ nkyoh sBykj d/
DDO When the head of an office is ;oNhche/N s/ y[d d;ys BjhA eo ;edk .
Note himself a non-gazetted Government
2 employee, he shall not sign his own last
pay certificate, but shall obtain one from
his superior gazette Officer

13 252 Increment : A certificate in Form PTR ;kbkBk soZeh brD s/ sBykj d/ fpb Bkb ckow 36
36 shall be appended to the first bill link brkfJnk ikt/rk .
which a periodical increment is drawn by
any Government employee.
 42

14 315 Attachment of Pension "No pension fe;/ th ndkbs tb'A g?B;aB BZ{ nN?u BjhA ehsk ik
granted on political considerations, or on ;edk .
account of past services or present
infirmities shall be liable to attachment by
any court in India at the instance of a
credit for any demand against the
pensioner or in satisfaction of decree or
order of any such court.
 43

Accounts Code Volume I

Sr. Article Subject
Description.
No

1 17 Annual Finance Accounts of the Central Gkos ;oeko ns/ oki ;oekoK d/ ;kbkBk b/y/
and State Government. ;hHJ/HihH tb'A fsnko ehs/ iKd/ jB.

18 Combined Finance and Revenue Gkos ;oeko ns/ oki ;oekoK d/ ;KM/ o?tfBT{
accounts of Central and State ns/ ftsh b/y/ ;hHJ/HihH tb'A fsnko ehs/ iKd/ jB.
Government in India

19 Pro-forma Account ;oekoh ekog'o/;aBK $ ewo;ahnb ftGkrK d/ b/y/

ewo;hnb sohe/ Bkb vpb fJzNoh f;;Nw okjhA
fsnko ehs/ iKd/ jB.fi; BZ{ gq'ckowk nekT[N
fejk iKdk j?.

20 Journal and ledge ioBb s/ b?io L ;oeko b/y/ seBheh nXko s/

ewo;hnb sohe/ Bkb fsnko ehs/ iKd/ jB fi;
ftu ioBb ns/ b?io nkfd pDdh j?.

21 Period of Accounts Period of accounts Gkos ftu b/fynK b/y/ 1 ngq/?b s'A 31 wkou sZe
in India is from 1st April to 31st March oy/ iKd/ jB.

22 Cash Basis Government Accounts are ;oeko d/ b/y/ e?; nXko s/ j[zd/ jB.
Cash basis not accrual basis

23 Currency of Govt. Accounts Indian Gkos dh eoz;h fJZe o[gJ/ dk B"N j? . fJ; s'A
Government accounts are kept in Indian T[go s/ B'N p?Ae B'N j[zd/ jB I' foiot p?Ae ikoh
Currency i.e. Rupees
eodk j?.
24 Main Division of accounts ;oeko d/ b/y/ fszB fjf;nK ftu tzv/ j'J/ jB.
Part I Consolidated fund 1H ez;'bhv/Nv czv (2) eNBiz;h czv (3) gpfbe
Part II Contingency Fund nekT[N czv .
Part II Public Accounts Fund.

28 Classification of Expenditure ukoiv ns/ t'Nv you/ dk b/yk fsnko eoB dk

Charged and Voted sohek .

30 General Principal of Classification you/ dh ebk;hche/;aB d/ ioBb f;XKs

31 Classification of Expenditure on Pay sBykj d/ you/ dh ebk;hche/;aB dk f;XKs

32 Classification of Expenditure on TA NhHJ/H d/ you/ dh ebk;hche/;aB dk f;XKs

33 Classification of Expenditure by PWD b'e fBowkD ftGkr tb'A tZy tZy fpbfvzr s/ you/
on Civil Works dh ebk;hche/;aB dk f;XKs .